
select toDateTime64(-86400 ,9,'UTC') ==  1969-12-31 00:00:00.000000000

select toDateTime64(-86400.00 ,9,'UTC') ==  1970-01-01 00:00:00.000000000 


However, I expect both outputs to be same. 

Version affected : 22.8
{
        const auto * from_low_cardinality = typeid_cast<const DataTypeLowCardinality *>(from_type.get());
        const auto * to_low_cardinality = typeid_cast<const DataTypeLowCardinality *>(to_type.get());
        const auto & from_nested = from_low_cardinality ? from_low_cardinality->getDictionaryType() : from_type;
        const auto & to_nested = to_low_cardinality ? to_low_cardinality->getDictionaryType() : to_type;
        if (from_type->onlyNull())
        {
            if (!to_nested->isNullable())
            {
                if (cast_type == CastType::accurateOrNull)
                {
                    return createToNullableColumnWrapper();
                }
                else
                {
                    throw Exception{"Cannot convert NULL to a non-nullable type", ErrorCodes::CANNOT_CONVERT_TYPE};
                }
            }
            return [](ColumnsWithTypeAndName &, const DataTypePtr & result_type, const ColumnNullable *, size_t input_rows_count)
            {
                return result_type->createColumnConstWithDefaultValue(input_rows_count)->convertToFullColumnIfConst();
            };