Hi Jakub,
I'm not au fait with ISO 8601, which appears not to be a free standard,
but from a brief web search it seems the +HHMM form might be a valid
variant and indeed, that which is produced by strftime(3) %z according
to its man page. Would you mind raising an issue upstream where you can
argue the point directly with the upstream maintainer?
Regardless of its correctness, while I agree for continuity it would be
nice if this matched util-linux, we missed the boat for this in trixie
and neither the version of last in src:sysvinit or src:acct supports the
iso option so I think the case to patch in Debian would be weak. Do you
know of any downstream tooling depending on this behaviour?
Thanks
Andrew