In my initial concept I am basing the C10 moment 00:00:00 to match exactly the standard time 00:00:00, however I am also considering another variant.

What in particular defines the moment zero? In the standard time it is the unclear definition of 'midnight'. I have not been able to find any better explanation that this. But what defines when is midnight?

There is also another problem in this approach. The measures which small numbers, which are closer to the mind, remain largely unused because people are normally asleep during that time. So from the current clock's point of view we first rest, and then do something, instead of the opposite.

I am thinking about the option to base the C10 moment zero on some more specific term, which can define the actual start of the day and leave the finishing intervals for sleep. This translated into current time would mean that the moment 00:00:00 in a C10 clock would be somewhere around 03:00:00 in the standard time.

In my small conversion program this could be easily done by a very small modification (tested in CodeBlocks):

#include <stdio.h>
#include <stdlib.h>
#include <math.h>

// this little program calculates and prints the intersection points between standard and C10 times
void main(void) {
  unsigned long h,m,s;
  float t;
  for(h=0; h<24; h++)
    for(m=0; m<60; m++)
      for (s=0; s<60; s++) {
        // the day in C10 starts at 3AM standard time
        t=((float)(h*3600+m*60+s)/8.64)-1250;
        if(t<0) t=10000+t;
        if(t>=10000) t-=10000;
        if(t==ceil(t)) printf("%02lu:%02lu:%02lu.....%02.2f\r\n",h,m,s,(t/100));
      }
}