Version: v0.23.4
OS: Arch Linux x86_64
Shell: bash 5.3.3(1)-release
Terminal: xfce4-terminal 1.1.5
Not sure if the following also matters, just adding in case:
Time zone: Europe/Berlin
LC_NUMERIC=de_DE.UTF-8
LC_TIME=de_DE.UTF-8

Steps to reproduce:

touch -d 2010-12-14 test_2010-12-14
touch -d 2014-05-20 test_2014-05-20
ls -l test*
-rw-r----- 1 markus markus 0 14. Dez 2010  test_2010-12-14
-rw-r----- 1 markus markus 0 20. Mai 2014  test_2014-05-20
eza -l test*
.rw-r----- 0 markus 14 Dez  2010 test_2010-12-14
.rw-r----- 0 markus 19 Mai  2014 test_2014-05-20

These are my observations from the terminal output shown above:

• "original ls" shows file dates as expected.
  Therefore I don't think it's caused by erroneous TZDATA or any environmental factor.
• eza shows date off by one day for the newer one of the test files.
  Therefore I don't think it's like "all files older than x are affected".
• Both test files are well within Unix epoch.
  Therefore I don't think it's a duplicate of bug: no time information for files before UNIX epoch #1668, although I'm not sure about this.
• The effect is independent of the file system.
  I've tested it on ext4 and tmpfs.