What is the information in the Time registry value in the entries in HKEY_CURRENT_USER\Software\Microsoft\Office\Common\Offline\Files?
I see (example):0x01c99b84|0x11990880
I'm pretty sure that the first "half" (prior to the bar character) is the file modified time (probably in File Time format. I'm not sure what the 2nd "half" of the entry is.
Entries were made by SharePoint checkouts