The new Metadata panel Last Exported Date field doesn't always match the corresponding History step. This occurs when the photo is exported in one time zone and LR is currently running in another.
To avoid confusion, the Last Exported Date field should always show the date shown in the History step. This would be consistent with how LR handles capture time, always showing the time in the time zone when the photo was captured, regardless of the computer's current time zone.
See this very small catalog for an example:
https://www.dropbox.com/scl/fi/8ri9yej3y9pj5k8f5e1gl/exported-date-bug.2024.05.23.zip?rlkey=dx2ppke4...
Test in LR 13.3 / Mac OS 14.4.1.