That timestamp probably comes from the build-time of the systemd daemon, and not the build time of the kernel (uname). I don't know where /etc/timestamp comes from.
After looking at systemd code, I think the build-time is set when the systemd binaries are compiled, or if present, from the file /usr/lib/clock-epoch
This is the error message:
$ ag 'System time before build time' src/core/main.c 1602: log_info("System time before build time, advancing clock.");
The condition for that error message depends on the output of the function...
$ ag clock_apply_epoch src/shared/clock-util.c 142:int clock_apply_epoch(ClockChangeDirection *ret_attempted_change) {
...which will stat a hard-coded path or use a constant defined at compile time.
$ ag EPOCH_FILE src/shared/clock-util.c 140:#define EPOCH_FILE "/usr/lib/clock-epoch" 152: if (stat(EPOCH_FILE, &st) < 0) { 154: log_warning_errno(errno, "Cannot stat " EPOCH_FILE ": %m");
The constant is defined here:
$ ag TIME_EPOCH meson.build 724:conf.set('TIME_EPOCH', time_epoch)