From busybox, ported to Windows, I run:

~/code/dotfiles $ ln -sf $(pwd)/git/.gitconfig ~/.gitconfig
ln: C:/Users/betelgeuse/.gitconfig: Permission denied

This is because Windows doesn’t allow creating symlinks without a setting being toggled. Me using ln and busybox doesn’t matter, the underlying mechanism is the same even if I used powershell or cmd.

There are several ways to toggle the setting. Consult your local AI on how to do it. I chose to explicity allow my user to create symlinks via this thing:

allow-symlink-creation