Interestingly, Microsoft seems to have looked at this issue in the past. From MSDN:
Not all file systems can record creation and last access time and not
all file systems record them in the same manner. For example, on NT
FAT, create time has a resolution of 10 milliseconds, write time has a
resolution of 2 seconds, and access time has a resolution of 1 day
(really, the access date). On NTFS, access time has a resolution of 1
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