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Como o fuso horário é tratado no ciclo de vida de uma coluna ADO.NET + SQL Server DateTime?


Realizei alguns testes de unidade para responder minha própria pergunta em todas as quatro partes.

###1:O SQL Server armazena DateTime.UtcNow adequadamente ou o compensa novamente com base no fuso horário de onde o servidor está instalado e, em seguida, retorna o deslocamento invertido quando consultado? 
cmd.CommandText = "INSERT INTO testtbl (val) VALUES (@newval)";
cmd.Parameters.Add(new SqlParameter("@newval", DateTime.UtcNow));
cmd.ExecuteNonQuery();
cmd.CommandText = "SELECT CAST(val as varchar) value FROM testtbl";
Console.WriteLine(cmd.ExecuteScalar());

O resultado disso às 13h30, horário local (-7h, ou 20h30 UTC) foi:
Jun  3 2010 8:30PM

Então eu tentei isso:
cmd.CommandText = "INSERT INTO testtbl (val) VALUES (@newval)";
cmd.Parameters.Add(new SqlParameter("@newval", DateTime.UtcNow));
cmd.ExecuteNonQuery();
Console.WriteLine("change time zone to utc");
Console.ReadLine();
cmd.CommandText = "SELECT CAST(val as varchar) value FROM testtbl";
Console.WriteLine(cmd.ExecuteScalar());
Console.WriteLine("change time zone back to local");

Executado às 21h25 UTC, retornou 
Jun  3 2010 9:25PM

Compare isso com DateTime.Now:
cmd.CommandText = "INSERT INTO testtbl (val) VALUES (@newval)";
cmd.Parameters.Add(new SqlParameter("@newval", DateTime.Now));
cmd.ExecuteNonQuery();
Console.WriteLine("change time zone to utc");
Console.ReadLine();
cmd.CommandText = "SELECT CAST(val as varchar) value FROM testtbl";
Console.WriteLine(cmd.ExecuteScalar());
Console.WriteLine("change time zone back to local");

Executado às 15h55 (local; -7h), retornou:
Jun  3 2010  3:55PM

###2:Então, eu o consulto e o converto do objeto para um DateTime depois de obtê-lo de, digamos, uma coluna IDataReader. Esse objeto System.DateTime convertido já sabe que é uma instância UTC DateTime ou supõe que foi deslocado?

Nenhum. 
cmd.CommandText = "INSERT INTO testtbl (val) VALUES (@newval)";
cmd.Parameters.Add(new SqlParameter("@newval", DateTime.UtcNow));
cmd.ExecuteNonQuery();
cmd.CommandText = "SELECT val value FROM testtbl";
var retval = (DateTime)cmd.ExecuteScalar();
Console.WriteLine("Kind: " + retval.Kind);
Console.WriteLine("UTC: " + retval.ToUniversalTime().ToString());
Console.WriteLine("Local: " + retval.ToLocalTime().ToString());

O resultado disso (executado às 13h58, horário local) foi:
Kind: Unspecified
UTC: 6/4/2010 3:58:42 AM
Local: 6/3/2010 1:58:42 PM

Ou seja, .ToUniversalTime() acabou deslocando da hora local para a hora UTC não uma, mas duas vezes (??), e .ToLocalTime() acabou não compensando em nada.

###3:O ADO.NET passa o deslocamento para o SQL Server e o SQL Server armazena DateTime.Now com os metadados de deslocamento?

Sem realizar nenhum teste de unidade, já se sabe que a resposta é do tipo SQL "somente com DateTimeOffset". datetime do SQL não faz compensações.

###4:Este objeto System.DateTime convertido já sabe que é uma hora de deslocamento ou assume que é UTC?

Nenhum. O tipo DateTimeOffset do SQL é retornado como uma estrutura .NET DateTimeOffset.

O seguinte foi executado às 15h31, horário local, onde a coluna offval é um tipo SQL datetimeoffset, 
cmd.CommandText = "INSERT INTO testtbl (offval) VALUES (@newval)";
cmd.Parameters.Add(new SqlParameter("@newval", DateTime.Now));
cmd.ExecuteNonQuery();
cmd.CommandText = "SELECT offval value FROM testtbl";
object retvalobj = cmd.ExecuteScalar();
Console.WriteLine("Type: " + retvalobj.GetType().Name);
var retval = (DateTimeOffset)retvalobj;
Console.WriteLine("ToString(): " + retval.ToString());
Console.WriteLine("UTC: " + retval.ToUniversalTime().ToString());
Console.WriteLine("Local: " + retval.ToLocalTime().ToString());

Isso resultou em:
Type: DateTimeOffset
ToString(): 6/3/2010 3:31:47 PM +00:00
UTC: 6/3/2010 3:31:47 PM +00:00
Local: 6/3/2010 8:31:47 AM -07:00

Uma disparidade surpreendente.

Voltando e executando o teste da pergunta nº 1 acima usando DateTime.Now em vez de DateTime.UtcNow, validei que o ADO.NET NÃO converte para hora universal antes de armazenar no banco de dados.

Ou seja, isso executado às 15h27, horário local (-7h):
 cmd.CommandText = "INSERT INTO testtbl (val) VALUES (@newval)";
 cmd.Parameters.Add(new SqlParameter("@newval", DateTime.Now));
 cmd.ExecuteNonQuery();
 Console.WriteLine("change time zone to utc");
 Console.ReadLine();
 cmd.CommandText = "SELECT CAST(val as varchar) value FROM testtbl";
 Console.WriteLine(cmd.ExecuteScalar());
 Console.WriteLine("change time zone back to local");

.. retornou .. 
Jun  3 2010  3:27PM

Executando isso às 15h17, horário local:
cmd.CommandText = "INSERT INTO testtbl (val) VALUES (@newval)";
cmd.Parameters.Add(new SqlParameter("@newval", DateTime.UtcNow));
cmd.ExecuteNonQuery();
cmd.CommandText = "SELECT val FROM testtbl";
var result = (DateTime)cmd.ExecuteScalar();
Console.WriteLine("Kind: " + result.Kind);
Console.WriteLine("ToString(): " + result.ToString());
Console.WriteLine("Add 1 minute, is greater than UtcNow? "
 + (result.AddMinutes(1) > DateTime.UtcNow).ToString());
Console.WriteLine("Add 1 minute, is greater than Now? "
 + (result.AddMinutes(1) > DateTime.Now).ToString());
Console.WriteLine("Add 1 minute, is less than UtcNow? "
 + (result.AddMinutes(1) < DateTime.UtcNow).ToString());
Console.WriteLine("Add 1 minute, is less than Now? "
 + (result.AddMinutes(1) < DateTime.Now).ToString());
Console.WriteLine("Subtract 1 minute, is greater than UtcNow? "
 + (result.AddMinutes(-1) > DateTime.UtcNow).ToString());
Console.WriteLine("Subtract 1 minute, is greater than Now? "
 + (result.AddMinutes(-1) > DateTime.Now).ToString());
Console.WriteLine("Subtract 1 minute, is less than UtcNow? "
 + (result.AddMinutes(-1) < DateTime.UtcNow).ToString());
Console.WriteLine("Subtract 1 minute, is less than Now? "
 + (result.AddMinutes(-1) < DateTime.Now).ToString());

Resultou em:
Kind: Unspecified
ToString(): 6/3/2010 10:17:05 PM
Add 1 minute, is greater than UtcNow? True
Add 1 minute, is greater than Now? True
Add 1 minute, is less than UtcNow? False
Add 1 minute, is less than Now? False
Subtract 1 minute, is greater than UtcNow? False
Subtract 1 minute, is greater than Now? True
Subtract 1 minute, is less than UtcNow? True
Subtract 1 minute, is less than Now? False

Compare isso com DateTime.Now:
cmd.CommandText = "INSERT INTO testtbl (val) VALUES (@newval)";
cmd.Parameters.Add(new SqlParameter("@newval", DateTime.Now));
cmd.ExecuteNonQuery();
cmd.CommandText = "SELECT val FROM testtbl";
var result = (DateTime)cmd.ExecuteScalar();
Console.WriteLine("Kind: " + result.Kind);
Console.WriteLine("ToString(): " + result.ToString());
Console.WriteLine("Add 1 minute, is greater than UtcNow? "
 + (result.AddMinutes(1) > DateTime.UtcNow).ToString());
Console.WriteLine("Add 1 minute, is greater than Now? "
 + (result.AddMinutes(1) > DateTime.Now).ToString());
Console.WriteLine("Add 1 minute, is less than UtcNow? "
 + (result.AddMinutes(1) < DateTime.UtcNow).ToString());
Console.WriteLine("Add 1 minute, is less than Now? "
 + (result.AddMinutes(1) < DateTime.Now).ToString());
Console.WriteLine("Subtract 1 minute, is greater than UtcNow? "
 + (result.AddMinutes(-1) > DateTime.UtcNow).ToString());
Console.WriteLine("Subtract 1 minute, is greater than Now? "
 + (result.AddMinutes(-1) > DateTime.Now).ToString());
Console.WriteLine("Subtract 1 minute, is less than UtcNow? "
 + (result.AddMinutes(-1) < DateTime.UtcNow).ToString());
Console.WriteLine("Subtract 1 minute, is less than Now? "
 + (result.AddMinutes(-1) < DateTime.Now).ToString());

Executado às 15h58 (local, -7h):
Kind: Unspecified
ToString(): 6/3/2010 3:59:26 PM
Add 1 minute, is greater than UtcNow? False
Add 1 minute, is greater than Now? True
Add 1 minute, is less than UtcNow? True
Add 1 minute, is less than Now? False
Subtract 1 minute, is greater than UtcNow? False
Subtract 1 minute, is greater than Now? False
Subtract 1 minute, is less than UtcNow? True
Subtract 1 minute, is less than Now? True