The Win 95 bug fixes are enabled in the smbfs by default. This is good if one is trying to mount Win 95 file systems but causes bogus time stamps when Win NT file systems are being mounted. According to the kernel documentation there is no way to disable this set of fixes once enabled by default, however it can be enabled for each mount point if not enabled by default. For reference see /usr/src/linux-2.2.5/Documentation/filesystems/smbfs.txt. Note: I'm using kernel-2.2.5-15.rpm but this particular bug doesn't seem to have been fixed in later releases.
It's fixed in the kernels in Raw Hide and 6.1, and any kernels > 2.2.10.