https://cgit.git.savannah.gnu.org/cgit/coreutils.git/commit/?id=914972e80dbf82aac9ffe3ff1f67f1028e1a788b
(Dropped the test to avoid autoreconf.)

From 914972e80dbf82aac9ffe3ff1f67f1028e1a788b Mon Sep 17 00:00:00 2001
From: Hannes Braun <hannes@hannesbraun.net>
Date: Wed, 24 Sep 2025 21:20:49 +0200
Subject: tail: fix tailing larger number of lines in regular files

* src/tail.c (file_lines): Seek to the previous block instead of the
beginning (or a little before) of the block that was just scanned.
Otherwise, the same block is read and scanned (at least partially)
again. This bug was introduced by commit v9.7-219-g976f8abc1.
* tests/tail/basic-seek.sh: Add a new test.
* tests/local.mk: Reference the new test.
* NEWS: mention the bug fix.
---
 src/tail.c               |  2 +-
 tests/local.mk           |  1 +
 tests/tail/basic-seek.sh | 28 ++++++++++++++++++++++++++++
 4 files changed, 34 insertions(+), 1 deletion(-)
 create mode 100755 tests/tail/basic-seek.sh

diff --git a/src/tail.c b/src/tail.c
index b8bef1d91..c7779c77d 100644
--- a/src/tail.c
+++ b/src/tail.c
@@ -596,7 +596,7 @@ file_lines (char const *prettyname, int fd, struct stat const *sb,
           goto free_buffer;
         }
 
-      pos = xlseek (fd, -bufsize, SEEK_CUR, prettyname);
+      pos = xlseek (fd, -(bufsize + bytes_read), SEEK_CUR, prettyname);
       bytes_read = read (fd, buffer, bufsize);
       if (bytes_read < 0)
         {
