Why oh why?
waldo@waldomp ~ $ sntp time.windows.com +2.074701 +/- 0.024010 time.windows.com 126.96.36.199
If I manually set the time correctly, then re-run this command the time is accurate. The moment I enable NTP time sync with any NTP server macOS adjusts the time to have a +2.07 second offset. This does not happen on my M1 MacBook Air, only the Mac Pro. Why?