The TIMESTAMP column does not contain any information about date/time. It is not dependent on the system or system date
ROWVERSION and TIMESTAMP in sql server are exactly same, where as there are some difference with UNIQUEIDENTIFIER.
- Size of TIMESTAMP value is 8 bytes whereas size of UNIQUEIDENTIFIER is 16 bytes.
- TIMESTAMP is not based on system date or time. However, UNIQUEIDENTIFIER value is based on the computer's MAC addresses and system date time.
- The purpose to TIMESTAMP is to track the operation in tables on the database level. The purpose of UNIQUEIDENTIFIER is to have a unique value assigned to a row (maybe as primary key). It remains unique in any system in the world.