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Looking at my SQL log shipping file names (following is an example)

Q:\Backups\LogShipping\MyAudit\MyAudit_20201027165400.trn

What date time format is the transaction log expressed in (local military time, UTC time)?

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What date time format is the transaction log expressed

Yes, it is UTC time with the format dbname_YYYYMMDDHHMMSS (time is backup start time in 24 hours format). I think, following screenshot (copied from..) can help for easy validation.

Left side: Highlighted is Log Shipping backup name with UTC datetime
Right side: Date modified column indicating the time in +4 time-zone

enter image description here

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    This is correct, UTC time. I also provided an answer to your linked question above, hopefully that's some help. – J.D. Oct 31 '20 at 12:32

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