This is a simple example repository containing a symbolic link to a path that often exists but is in accessible, if using a desktop version of Windows. There are many possible variations on this, all imperfect. The path used here points to
a specific directory, which usually exists, inside \Program Files\WindowsApps. The contents of WindowsApps are inaccessible to regular users on Windows, including administrators at least if UAC is enabled.
To be used to manually test Git-related software for how such symbolic links are treated, this should be cloned on a Windows system that has the Microsoft Store (server editions do not have it), and on the same drive as the system drive (since the path given is drive-relative).