test: fix test-fs-utimes on non-Y2K38 file systems

Fixes: nodejs#36591

test/parallel/test-fs-utimes.js

@@ -160,13 +160,15 @@ function runTests(iter) {
 const path = `${tmpdir.path}/test-utimes-precision`;
 fs.writeFileSync(path, '');
 
-// Test Y2K38 for all platforms [except 'arm', 'OpenBSD', 'SunOS' and 'IBMi']
-if (!process.arch.includes('arm') &&
-  !common.isOpenBSD && !common.isSunOS && !common.isIBMi) {
+{
   const Y2K38_mtime = 2 ** 31;
   fs.utimesSync(path, Y2K38_mtime, Y2K38_mtime);
   const Y2K38_stats = fs.statSync(path);
-  assert.strictEqual(Y2K38_stats.mtime.getTime() / 1000, Y2K38_mtime);
+  const mtimeStamp = Y2K38_stats.mtime.getTime() / 1000;
+  // Off-by-one value is permissible for file systems that don't support Y2K38.
+  if (mtimeStamp !== Y2K38_mtime && mtimeStamp !== Y2K38_mtime - 1) {
+    assert.fail(`${mtimeStamp} unexpected`);
+  }
 }
 
 if (common.isWindows) {