Well, although Martin, in fact, answered this with a very educated conjecture, I enter it as an answer because it is too long to enter as a comment.
Here is the evidence ...
β’ Indeed, 10.7 is when automatic saving and versions were introduced, so you do not see UF_TRACKED in stat.h in 10.6.
β’ I tried my experiment on a Mac with Mac OS X 10.7, and it behaves the same as in 10.8.
β’ There is a template: document files created by some applications, which, after studying some of them, appear to be those that have Autosave and Versions accepted, are those that have UF_TRACKED = 0x40.
β’ Another experiment. I renamed the change demonstration executable on Mac OS X,
/System/Library/PrivateFrameworks/GenerationalStorage.framework/Versions/A/Support/revisiond
then restarted the Mac and checked the status of the UF_TRACKED document file in Dropbox with 0x40. Then I changed the file on another Mac so Dropbox clicked it on this Mac with the daemon disabled. Result: the state of the UF_TRACKED file changed from 0x40 to 0x00, but this time it did not change to 0x40 after 2 seconds.
β’ It changed to 0x40 30 seconds after I restored the change daemon to its original name and restarted it. (Obviously, revd starts when it starts with the KeepAlive attribute.)
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Thus, the evidence is overwhelming that Martin's assumption is correct. This is the revision Apple daemon, not Dropbox, which sets UF_TRACKED to 0x40. The meaning of this bit is that its viewing of a document is tracked using Lion Auto Save and Versions.