Hello Martin,
I think that I am getting closer to understanding what is happening and that suggests to me that you will have to update your performance analysis techniques.
Using ETW under Windows 10, one often sees sequences of events like this:
The first clock interrupt entry is the hardware clock interrupt; the lower bit of the final value for that entry indicates that this processor (0) is the clock owner. The next two clock interrupt entries occur as a result of an interprocessor interrupt (IPI) - this can be verified by examining the stacks for the three clock interrupt events. The clock interrupt is forwarded, via IPI, to all processors that are not "idle".
This behaviour gives the results for CPU usage time that you have observed up to Windows 10.
Under Windows 11, I see this:
The differences are that a new bit (mask 0x10) is set on all clock interrupt events and clock interrupt events always occur just once per "tick" (i.e. no instances of clock interrupt events separated by tenths of microseconds on different processors).
This could just be an artefact of ETW tracing under Windows 11, but it ties in nicely with the observed behaviour of the thread/process CPU usage counters. More work is needed...
Gary