Paul Smith wrote:

... facilities that you don't specify (Cygwin?  MinGW?  WSL?)

I'm using Cygwin as my POSIX toolbox.

But, note that touch writes timestamps in the current timezone by
default.  It could be that your timezone (which you also didn't
specify) makes a difference, when you are talking about timestamps
right at the edge of the epoch.

If you force UTC, for example:

   $ TZ=UTC make

does it make a difference in behavior?

That was it; i.e. no 'has modification time'.

--
--gv

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