Perhaps change your test line 66 to

Spreadsheet::Read::Ingester->cleanup(-1);
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or add more context to line 68:

is (-e $file, undef, 'parsed file is deleted') or diag "-M $file: " . 
+-M $file;
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that might shed some light with coming test reports.

Just another speculation: Why are the timestamps on files created on an NFS mounted partition different?