Following reasons caused mismatches:
  - different handling of invalid values;
  - different CAST results with fractional seconds;
  - microseconds support in MariaDB;
  - different algorithm of comparing temporal values;
  - differences in error and warning texts and codes;
  - different approach to truncating datetime values to time;
  - additional collations;
  - different record order for queries without ORDER BY;
  - MySQL bug#66034.
More details in MDEV-369 comments.