The HTTP Spec (RFC-2616) states in section 14.28 that the If-Unmodified-Since header MUST be recognized by an HTTP server and that it has only a precision of one second.
How should a server handle this header, if the resource changes more often than once per second?
My understanding would be, that the server must respond with "412 Precondition Failed" to any request with the If-Unmodified-Since header, since it cannot know which version of the state the client has. Or should the server ignore the problem and assume that the client knows what it is doing?