I've compiled openssh 4.4p1 and I'm using rssh to make a chroot for users... The log facility is the same for both ssh and sftp-server (with the new -l argument)

Nov  1 20:47:11 www sshd[25104]: Accepted keyboard-interactive/pam for lblin from 82.127.179.15 port 3336 ssh2
Nov  1 20:47:11 www sshd[25107]: subsystem request for sftp
Nov  1 19:47:11 www sftp-server[25108]: session opened for local user lblin from [82.127.179.15]
Nov  1 19:47:11 www sftp-server[25108]: opendir "/slash"
Nov  1 19:47:12 www sftp-server[25108]: closedir "/slash"
Nov  1 20:47:25 www sshd[25107]: Connection closed by 82.127.179.15
Nov  1 20:47:25 www sshd[25107]: Closing connection to 82.127.179.15
Nov  1 19:47:25 www sftp-server[25108]: session closed for local user lblin from [82.127.179.15]

It seems that sftp-server log times without using the configured hour, but UTC time probably...

For information, and this can explain things :

www:/var/log# date
ven nov  3 07:46:59 CET 2006
www:/var/log# date -u
ven nov  3 06:47:01 UTC 2006
www:/var/log#

Regards,