(Sent from a comment on request.)
Well, here is your problem: when you jot down a time stamp (with or without a time zone) to a date, you trim the time part of the time stamp. Why not add '2013-02-28T16:47:26.394213' to the timestamp and compare it directly with last_updated ?
select * from log_entry WHERE array['MESSAGE'] && tags AND last_updated >= '2013-02-28T16:47:26.394213'::timestamp without time zone ORDER BY last_updated DESC LIMIT 100
user554546
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