[dqv]

> Converting timestamps between time zones is perfectly reversible while there is a loss of information when you convert a value to a new currency.

False. This scenario absolutely does happen:

    2027-03-08 11:00AM (Local) -> 2027-03-08 2:00PM (UTC)

    (tzdata version changes)

    2027-03-08 10:00AM (Local) <- 2027-03-08 2:00PM (UTC)