File Times
A file time is a 64-bit value that represents the number of 100-nanosecond
intervals that have elapsed since 12:00 A.M. January 1, 1601 Coordinated
Universal Time (UTC). The system records file times when applications
create, access, and write to files.
The NTFS file system stores time values in UTC format, so they are not
affected by changes in time zone or daylight saving time. The FAT file
system stores time values based on the local time of the computer. For
example, a file that is saved at 3:00pm PST in Washington is seen as 6:00pm
EST in New York on an NTFS volume, but it is seen as 3:00pm EST in New York
on a FAT volume.
Timestamps are updated at various times and for various reasons. The only
guarantee about a file timestamp is that the file time is correctly
reflected when the handle that makes the change is closed.
Not all file systems can record creation and last access times, and not all
file systems record them in the same manner. For example, the resolution of
create time on FAT is 10 milliseconds, while write time has a resolution of
2 seconds and access time has a resolution of 1 day, so it is really the
access date. The NTFS file system delays updates to the last access time for
a file by up to 1 hour after the last access.
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I don't remember about Windows, but I recall that Unix file time stamps
are
recorded to the millisecond. If this is true in NTFS, two files could seem
to have the same age while one is in fact older, when the display is only
to the second.
Now ask me whether I believe that is happening here...