As there is seemingly no answer to this yet. I decided to debug a little (version: Hibernate 6.6).
The default value for enableDirtyTracking in hibernate-enhance-maven-plugin is true (and OP also explicitly set it).
This enhances your Entity classes to implement ExtendedSelfDirtinessTracker which indirectly contains the method $$_hibernate_getDirtyAttributes which will be implemented by the enhancer.
For me, this generated implementation omitted the Auditable fields from the possible dirty fields. This seemed to be especially problematic if hibernates generates a Dynamic Update and will only generate a query which updates fields it considers to be dirty.
Which fields are considered for the dirty check for Entities implementing SelfDirtinessTracker is implemented in static DefaultFlushEntityEventListener.getDirtyPropertiesFromSelfDirtinessTracker (which will embellish the FlushEvent with the dirty fields to be used downstream)
At this point i explicitly turned enableDirtyTracking off (note, if you use the plugin it is on by default) since I did not plan to use it anyway.
If you need this option I would advise you inspect/debug the source code for the generation of $$_hibernate_getDirtyAttributes since that at least, seemed to be the culprit to me here.