What do we mean by local date and time?
As discussed previously, SQL Server is not time zone aware, nor does it have to be. This is because the operating system that SQL Server runs on can have multiple custom regional settings depending on which user is logged into the server.
This holds true for the SQL Server service account as well, which is just another user on the operating system. When any of these functions is called, it is asking for the date and time from the operating system.
If you’re going to use DATETIME2 (which you generally should), take advantage of the precision that
SYSUTCDATETIME() gives you over