GitLab

 lisp/files.el (file-ownership-preserved-p): Pass `integer' as an
 explicit 2nd argument to `file-attributes'.  If the file's owner
 is the Administrators group on Windows, and the current user is
 Administrator, consider that a match.
 lisp/server.el (server-ensure-safe-dir): Consider server directory
 safe on MS-Windows if its owner is the Administrators group while
 the current Emacs user is Administrator.  Use `=' to compare
 numerical UIDs, since they could be integers or floats.