Applying IfMatch when using a single DateTime as ETag gives an exception

Assemblies affected
ASP.NET Core OData 8.2

Describe the bug
Using a DateTime property as ETag will throw the following exception when applying IfMatch.
"The binary operator Equal is not defined for the types 'System.DateTime' and 'System.DateTimeOffset'."

Reproduce steps
The simplest set of steps to reproduce the issue. If possible, reference a commit that demonstrates the issue.

Data Model

public class PieceDto {
    Guid id;
    string name;
    DateTime effectiveStart;
}

EDM (CSDL) Model
EDM model is defined using

        var builder = new ODataConventionModelBuilder();
        var piece = builder.EntitySet<PieceDto>(ODataRoutes.Pieces).EntityType;
        piece.Property(p => p.EffectiveStart).IsConcurrencyToken();

Request/Response
GET response will include a correct etag:

{
    "@odata.context": "https://localhost:5003/v1/$metadata#Pieces/$entity",
    "@odata.etag": "W/\"MjAyMi0xMi0yMFQyMDo0MzoyNy43Mzg1NDFa\"",
    "effectiveStart": "2022-12-20T20:43:27.738541Z",
    "id": "6a82a98d-d682-4bd9-a48e-0000094469c5",
}

But in patch method, when applying IfMatch, the exception is raised:

[ETagActionFilter]
public class PiecesODataController : ODataControllerBase
{
    [HttpPatch("{id}")]
    public async Task<IActionResult> Patch( [FromRoute] Guid id, ODataQueryOptions<PieceDto> options )
    {
        IQueryable<PieceDto> pieces = await _context.Piece.Where(x => x.Id == id)
            .GetQueryAsync(_mapper, options, CreateQuerySettings());

        if (pieces.IsEmpty())
        {
            return NotFound();
        }

        if (options.IfMatch == null)
        {
            return StatusCode(StatusCodes.Status412PreconditionFailed);
        }

        IQueryable<PieceDto> matchedPieces = options.IfMatch.ApplyTo(pieces).Cast<PieceDto>();
  
..... 
        }
}

In method DefaultODataEtagHandle.cs:ParseEtag the value retrieved from the etag iss parsed as DateTimeOffset (by ODataUriUtils.ConvertFromUriLiteral).

The exception is raised later when the Linq expression try to compare the original DateTime value to the DateTimeOffset retrieved.

Expected behavior
The value retrieved from the etag should have the same type than the original property used as ConcurrencyCheck.