To my knowledge, there's no port of sh available for Windows.
(There are Cywgin and MSYS binaries, but those run inside of an emulation of unix.)
One of the motivations for Module::Build was to end the reliance on external OS-specific tools. ExtUtils::MakeMaker relies on make and therefore on external tools or Perl re-implementations of them.
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Git for Windows (referenced from https://git-scm.com/downloads/win) provides a BASH emulation, used to run Git from the command line. Some of the external commands, like ls, vi, nano and perl (currently v5.38.2), are provided, others, like ed, mkfs 😉, or gcc, aren't, but you can call Windows programs just like from CMD.EXE. This is, of course, also an emulation, but one that you possibly might have installed anyway.
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