This is not a VBA question. We switched to 2007 just last Summer (I know, don't ask).
We have noticed that for files created in Excel2007, when the file is opened, it creates a temp file in the same directory with today's date and the original file is still shown separately with the original save date. Then we toggle to read-only to make sure we don't change something by mistake. If we close with no changes and say no each time it prompts to save, the timestamp is kept as the original. Yay, great, no prob.
When we open an older 2003 file in Excel2007, there is no temp file shown and the original file now shows the new date and time of opening. This is the way it had always worked, but when you closed with no changes, it just reverted back to the original date/time. We then toggle to read-only and say no to saving before switching. When we leave the file and say no to saving, the file has been overwritten with a new date/time. I believe this is happening at the time of the R/O toggle.
That original date is important to us. We do not want it to change!!!
I know Ex2007 has a way to finalize files so this wouldn't happen, but this would be a new procedure and would require hours of work to go finalize all our old files to keep this from happening. And the other option is simply never to toggle to R/O - dangerous b/c if someone saves by mistake, it may be awhile before they realize it and to late to restore the previous version.
We have noticed that for files created in Excel2007, when the file is opened, it creates a temp file in the same directory with today's date and the original file is still shown separately with the original save date. Then we toggle to read-only to make sure we don't change something by mistake. If we close with no changes and say no each time it prompts to save, the timestamp is kept as the original. Yay, great, no prob.
When we open an older 2003 file in Excel2007, there is no temp file shown and the original file now shows the new date and time of opening. This is the way it had always worked, but when you closed with no changes, it just reverted back to the original date/time. We then toggle to read-only and say no to saving before switching. When we leave the file and say no to saving, the file has been overwritten with a new date/time. I believe this is happening at the time of the R/O toggle.
That original date is important to us. We do not want it to change!!!

I know Ex2007 has a way to finalize files so this wouldn't happen, but this would be a new procedure and would require hours of work to go finalize all our old files to keep this from happening. And the other option is simply never to toggle to R/O - dangerous b/c if someone saves by mistake, it may be awhile before they realize it and to late to restore the previous version.