I tweaked Herbert's (sorry for mistaken name in early reply) spreadsheet to demonstrate the need for rounding rather than using raw datetime values when comparing.
https://1drv.ms/x/s!Am8lVyUzjKfpnwH8jEKrxF5h3KzI
I added columns to show the full value of the datetime colums, showing the full 15 digits, 5 digits for days count and 10 digits for hours/minutes/seconds.
I rounded the datetime to seconds using MRound()
I added conditional formatting to highlight the equal values comparisons
I added a comparison of the 2 MRound values.
Thanks for the starting point.