>>Will all these statements (...) return an equivalent date, hour, minute and second <<

Question was about "date, hour, minute and second" returned by the statements, not about "moment in time"....

>>Note that in the discussion, there are a number of comments on the question prior to it being edited. Please understand the idea of the question is to understand time...

Maybe my SQL Serv is "different" but for me both A) and B) work fine