The comments don't seem to match the code here.

+  (let* ((tangled-file (concat (file-name-sans-extension file) ".el"))
+         (file-mtime (file-attribute-modification-time
+                      (file-attributes (file-truename file))))
+         (tangled-mtime (file-attribute-modification-time
+                         (file-attributes (file-truename tangled-file)))))
+    ;; Tangle only if the Elisp file is older than the Org file.
+    ;; Filesystem may have coarse timestamp resolution (HFS+, FAT)
+    ;; so no need to update if timestamps are equal and thus
+    ;; `org-file-newer-than-p' can not be used here.
+    (unless (and file-mtime
+                 tangled-mtime
+                 (not (time-less-p tangled-mtime file-mtime)))

Although this looks correct, there's no need to go to the work of computing file-mtime in the common case where tangled-mtime is nil.

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