As I said it is a fairly recently fixed bug. Fairly recently means last three months, so 3.0.0.-3.0.4 have the bug. 3.2.0 and trunk do not have the bug.
Thaddy, I have just tried with 3.0.4 and 3.2.0 and I get the same results (Linux Mint 18.3).
My local time zone is central european (currently, still summer time, it is UTC+2).
GetLocalTimeOffset returns -120, which is correct according
to documentation.
GetLocalTimeOffset returns the local timezone offset in minutes. This is the difference between UTC time and local time:
UTC = LocalTime + GetLocalTimeOffset
LocalTimeToUniversal(Now) correctly returns two hours less then Now.
So, if some bug was there, it was probably fixed before 3.0.4.