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I'm not entirely happy with the name of the "touch" argument. Apart from it being nice and short, I think it's a little too unix-y and might be misleading because it is not only about setting the modification time as the name implies, but also owner and mode. My proposal would be "restore_attrs" or "set_attrs" which isn't half as nice as "touch", but sums up better what's actually done. I leave this up to you.
I think the testcase wouldn't work on Windows the way it is now, would it?
Apart from these minor issues the patch gets my blessing, go ahead ;-)