Why SQL Server DATETIME type saves time in ticks of 1/300 of a sec?

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Yes, there is a historical reason: UNIX !

For details, read this excelent article by Joe Celko.

Here is the detail you’re looking for:

Temporal data in T-SQL
used to be a prisoner of UNIX system clock ticks and could only go
to three decimal seconds with rounding errors. The new ANSI/ISO data
types can go to seven decimal seconds, have a true DATE and TIME data
types. Since they are new, most programmers are not using them yet.

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