Hi. This doesn't appear to be fully resolved.

As I can see the extractTar function is imported from internal package: https://github.com/actions/toolkit/blob/main/packages/cache/src/cache.ts#L5 and the internal implementation does not contain --overwrite flag:

toolkit/packages/cache/src/internal/tar.ts

Lines 57 to 86 in fcb8c4c

	export async function extractTar(
	archivePath: string,
	compressionMethod: CompressionMethod
	): Promise<void> {
	// Create directory to extract tar into
	const workingDirectory = getWorkingDirectory()
	await io.mkdirP(workingDirectory)
	// --d: Decompress.
	// --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
	// Using 30 here because we also support 32-bit self-hosted runners.
	function getCompressionProgram(): string[] {
	switch (compressionMethod) {
	case CompressionMethod.Zstd:
	return ['--use-compress-program', 'zstd -d --long=30']
	case CompressionMethod.ZstdWithoutLong:
	return ['--use-compress-program', 'zstd -d']
	default:
	return ['-z']
	}
	}
	const args = [
	...getCompressionProgram(),
	'-xf',
	archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
	'-P',
	'-C',
	workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/')
	]
	await execTar(args, compressionMethod)
	}

so there is no way to fix the issue within this action, while GitHub Action uses tar without --overwrite flag.