They look different but they are not :). The test is demonstrating how not doing the right thing with timestamps can cause you problems. 

Timestamp ts1 = new Timestamp(120055);
ts1.setNanos(60);

Timestamp ts2 = new Timestamp(120100);
ts2.setNanos(60);

Because the nanos weren't correctly set, we ended up losing the millisecond part of time stamp. And ended up with only one row instead of two. 

I think its a good test to have. But probably is not the right place?