This issue existed in the old Python code as well. We need to include
the user's UTC offset in the exported file, or days_elapsed falls back
on the v1 cutoff calculation, which may be a day earlier or later than
the v2 calculation.
Before this change, filtered decks exported with scheduling remained
filtered on import, and maybe_remove_from_filtered_deck() moved cards
into them as their home deck, leading to errors during review.
We may still want to provide a way to preserve filtered decks on import,
but to do that we'll need to ensure we don't rewrite the home decks of
cards, and we'll need to ensure the home decks are included as part of
the import (or give an error if they're not).
https://github.com/ankitects/anki/pull/1743/files#r839346423
