diff --git a/git/repo/fun.py b/git/repo/fun.py
@@ -112,7 +112,7 @@ def find_submodule_git_dir(d: PathLike) -> Optional[PathLike]:
            path = content[8:]

            if Git.is_cygwin():
-                # Cygwin creates submodules prefixed with `/cygdrive/...` suffixes.
                # Cygwin git understands Cygwin paths much better than Windows ones.
                # Also the Cygwin tests are assuming Cygwin paths.
                path = cygpath(path)

diff --git a/git/util.py b/git/util.py
@@ -339,7 +339,7 @@ def _get_exe_extensions() -> Sequence[str]:
    if PATHEXT:
        return tuple(p.upper() for p in PATHEXT.split(os.pathsep))
    elif sys.platform == "win32":
-        return (".BAT", "COM", ".EXE")
    else:
        return ()