Using the Microsoft Remote Desktop client on Apple macOS 12.1 Version 10.7.3 ( 1966 ) C542BC47-9301-4C7A-A94A-FF1E06355FC2 A simple Cut and Paste results on the file timestamp off by 1 hour... ...
Additional information, is that the file dates get corrupted when changing the attributes as in the addition of the R/O attribute either from the Properties panel or by the SetFileAttributes() c function call.