Issue #1008 has been updated by Shyouhei Urabe.


> > (1) As far as I understand MinGW do not have a shell (apart from cmd.exe).
> >  So installing shell scripts on MinGW systems makes no sense to me.
> 
> There is a dedicated shell for MinGW that is available with the offical MSYS package.
> MSYS provides also all the GNU tools needed for building ruby.
> I use MSYS for building ruby-1.9 on MinGW and MSYS shell is typically required when you need to build/install a binary gem on MinGW.

MSYS is a official package on top of MinGW, but not required.  You can build a 
MinGW version of ruby using Cygwin.

# Note that Cygwin shells can kick .bat scripts
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http://redmine.ruby-lang.org/issues/show/1008

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