An Azure relational database service.
Computers use a tick counter and a hardware timer to keep track of the time. On a regular basis they will sync the calculated time to internet time.
as latency is involved in getting internet time, it is not exact.
while there are redundant servers, azure sql queries are always a single instance. So if your webapi call azure sql to get the time they will be consistent source, but off by different latencies.
the server time on the webapi servers will be close but not exactly match. but again latency will probably hide the difference.