bug#33734: em-ls-test-bug27844 fails if subr.el has old timestamp

[Glenn Morris]

Package: emacs
Version: 27.0.50
Severity: minor

cd test
make lisp/eshell/em-ls-tests # passes
touch -d 20150101 ../lisp/subr.el
make lisp/eshell/em-ls-tests
 -> em-ls-test-bug27844 fails

This is because point ends up before the timestamp, not the file.
Eg on hydra.nixos.org https://hydra.nixos.org/build/85857843 :

-rw-r--r--   1 nixbld         nixbld     223156 1970-01-01  1970 subr.el

point is before "1970" not before "subr.el".