Mark Barton to emacs-orgmode, emacs-devel. master 4a1f69ebca 2/2: Use 
(TICKS . HZ) for current-time etc. Tue, 26 Apr 2022 23:37:50 -0700. 
https://list.orgmode.org/BF5B9308-3FEF-4DC6-98C9-BFF36F19D36C@gmail.com
 >
> The change also breaks org-file-newer-than-p function that triggered the
> debugger while loading my init that uses org babel.

I think, it should be fixed in the bugfix Org branch.  The attached 
patch is a compromise to some degree, but I do not see a robust solution.

I do not consider current behavior as reliable, however if you would 
prefer to keep it, the following patch may be used instead:

Paul Eggert to emacs-orgmode. Re: master 4a1f69ebca 2/2: Use (TICKS . 
HZ) for current-time etc. Wed, 27 Apr 2022 00:39:01 -0700. 
https://list.orgmode.org/f200c9ab-d1d4-d5a8-24cf-4e1082528fe7@cs.ucla.edu

The changes are not covered by unit tests at least when most babel 
languages are disabled.

On 30/04/2022 17:56, Max Nikulin wrote:
> 
>      (and mtime (not (and time (time-less-p mtime time))))

Treating equality as "newer" would break `org-compile-file', so I 
changed the condition. Previously it was not a case since file 
modification time is usually in the past in comparison to current time.

> On 30/04/2022 01:10, Paul Eggert wrote: 
>> +  (when-let ((mtime (file-attribute-modification-time (file-attributes file))))
>> +    (time-less-p time mtime))) 

> `file-attribute-modification-time' makes code clearer, but it causes
> some complications. Formally compatibility with Emacs-25 (e.g.
> ubuntu-18.04 LTS bionic) is not required for the "main" branch. Emacs
> sources have the "bugfix" Org branch of the stable release though. The
> latter still supports Emacs-25, so either the Emacs source tree and the
> Org bugfix branch will diverge at this point or it is safer to avoid
> `file-attribute-modification-time' till the next major Org release.
> Maybe Org maintainers and developers will correct me.

I have found `file-attribute-modification-time' in org-compat.el.