To reproduce the issue:
1. Install git-windows x32 or x64 for all users.
2. Install Total Commader or any other file manager that support system
context menu
3. Add user in Windows via msc or settings app and set password. Don't
forget to disable "User must change password on first login" in case
user created via msc
4. In current user session execute runas.exe /user:NewlyCreatedUser
"Path To File Manager"
5. Right click on empty space in file list and choose Git bash here
6. Type `echo $HOME` in bash console and press enter
7. The $HOME is `/c/Windows/System32`. Expected `/c/Users/NewlyCreatedUser`
It seems git for windows uses HOMEPATH that points to system32 in case
of runas command. Might be using USERPROFILE variable is better.