The issue could also be how you are bringing in the Excel data which is not specified in your post. You also don't specify which version of Excel. The post you referred to was from 2001 and a lot of things have changed with Excel since then.
Can you provide more clarification?
I am having issues with my SAS/Excel engine so I have to get that corrected to do the testing but more info can help once I am to that point.
I just got SAS working on Excel. I used Excel 2010, and wrote 1 column called TIME with half-hour increments from 08:00 - 22:00. I then used the Import Wizard using PC Files Server, unchecked the Use DATE. format for Date/Time columns, and successfully imported the data. All times look correct.
My first approach with any data that originates in Excel is to turn of the format in the source sheet and look at the values. Excel does so much rounding and such that exact matches such as your =36000 can be quite problematic on top of the precision issue.
I still cannot replicate it. SAS appends a date to the time to make a datetime on the import. Hence, it appends date 0 in Excel.
I would suggest just taking the int portion of the value and using it. Something could be happening with the translation from Excel to SAS, with SAS, with Excel, etc.
You are ultimately doing an equality clause usingt the numeric value since you know how SAS handles its epochal time values. I would instead use a function to identify the actual time value and use that in the where clause, especially when dealing with 2 systems that do share epochal dates.