I tried with the latest stable release org 9.4 along with emacs27.1 windows binaries on windows platform. The issue persists.
Emacs : GNU Emacs 27.1 (build 1, x86_64-w64-mingw32)
of 2020-08-21
Package: Org mode version 9.4 (9.4-dist @ c:/Home/expemacsd/.emacs.d/orgdir/lisp/)
current state:
==============
(setq
org-src-mode-hook '(org-src-babel-configure-edit-buffer
org-src-mode-configure-edit-buffer)
org-link-shell-confirm-function 'yes-or-no-p
org-metadown-hook '(org-babel-pop-to-session-maybe)
org-clock-out-hook '(org-clock-remove-empty-clock-drawer)
org-mode-hook '((closure
(org--rds reftex-docstruct-symbol
org-element-greater-elements org-clock-history
org-agenda-current-date org-with-time org-defdecode org-def
org-read-date-inactive org-ans2 org-ans1
org-columns-current-fmt-compiled org-clock-current-task
org-clock-effort org-agenda-skip-function
org-agenda-skip-comment-trees org-agenda-archives-mode
org-end-time-was-given org-time-was-given org-log-note-extra
org-log-note-purpose org-log-post-message
org-last-inserted-timestamp org-last-changed-timestamp
org-entry-property-inherited-from org-blocked-by-checkboxes
org-state org-agenda-headline-snapshot-before-repeat
org-agenda-start-on-weekday org-agenda-buffer-tmp-name
org-priority-regexp org-mode-abbrev-table
org-mode-syntax-table buffer-face-mode-face org-tbl-menu
org-org-menu org-struct-menu org-entities org-last-state
org-id-track-globally org-clock-start-time texmathp-why
remember-data-file org-agenda-tags-todo-honor-ignore-options
iswitchb-temp-buflist calc-embedded-open-mode
calc-embedded-open-formula calc-embedded-close-formula
align-mode-rules-list org-emphasis-alist
org-emphasis-regexp-components
org-export-registered-backends org-modules
org-babel-load-languages org-id-overriding-file-name
org-indent-indentation-per-level
org-element-paragraph-separate ffap-url-regexp
org-inlinetask-min-level t)
nil
(add-hook 'change-major-mode-hook 'org-show-all 'append
'local)
)
(closure
(org-src-window-setup *this*
org-babel-confirm-evaluate-answer-no
org-babel-tangle-uncomment-comments
org-src-preserve-indentation org-src-lang-modes
org-edit-src-content-indentation org-babel-library-of-babel
t)
nil
(add-hook 'change-major-mode-hook 'org-babel-show-result-all
'append 'local)
)
org-babel-result-hide-spec org-babel-hide-all-hashes)
org-archive-hook '(org-attach-archive-delete-maybe)
org-confirm-elisp-link-function 'yes-or-no-p
org-agenda-before-write-hook '(org-agenda-add-entry-text)
org-metaup-hook '(org-babel-load-in-session-maybe)
org-bibtex-headline-format-function '(closure
(org-id-locations
org-agenda-search-view-always-boolean
org-agenda-overriding-header t)
(entry) (cdr (assq :title entry)))
org-babel-pre-tangle-hook '(save-buffer)
org-tab-first-hook '(org-babel-hide-result-toggle-maybe
org-babel-header-arg-expand)
org-agenda-loop-over-headlines-in-active-region nil
org-occur-hook '(org-first-headline-recenter)
org-cycle-hook '(org-cycle-hide-archived-subtrees org-cycle-hide-drawers
org-cycle-show-empty-lines
org-optimize-window-after-visibility-change)
org-speed-command-hook '(org-speed-command-activate
org-babel-speed-command-activate)
org-export-before-parsing-hook '(org-attach-expand-links)
org-confirm-shell-link-function 'yes-or-no-p
org-link-parameters '(("attachment" :follow org-attach-follow :complete
org-attach-complete-link)
("id" :follow org-id-open)
("eww" :follow org-eww-open :store org-eww-store-link)
("rmail" :follow org-rmail-open :store
org-rmail-store-link)
("mhe" :follow org-mhe-open :store org-mhe-store-link)
("irc" :follow org-irc-visit :store org-irc-store-link
:export org-irc-export)
("info" :follow org-info-open :export org-info-export
:store org-info-store-link)
("gnus" :follow org-gnus-open :store org-gnus-store-link)
("docview" :follow org-docview-open :export
org-docview-export :store org-docview-store-link)
("bibtex" :follow org-bibtex-open :store
org-bibtex-store-link)
("bbdb" :follow org-bbdb-open :export org-bbdb-export
:complete org-bbdb-complete-link :store
org-bbdb-store-link)
("w3m" :store org-w3m-store-link) ("file+sys")
("file+emacs") ("shell" :follow org-link--open-shell)
("news" :follow
(closure
((scheme . "news") (--dolist-tail--) org-ts-regexp
org-time-stamp-formats org-src-source-file-name
org-outline-regexp-bol org-inhibit-startup
org-id-link-to-org-use-id org-highlight-links
org-comment-string org-agenda-buffer-name
clean-buffer-list-kill-buffer-names t)
(url arg) (browse-url (concat scheme ":" url) arg))
)
("mailto" :follow
(closure
((scheme . "mailto") (--dolist-tail--) org-ts-regexp
org-time-stamp-formats org-src-source-file-name
org-outline-regexp-bol org-inhibit-startup
org-id-link-to-org-use-id org-highlight-links
org-comment-string org-agenda-buffer-name
clean-buffer-list-kill-buffer-names t)
(url arg) (browse-url (concat scheme ":" url) arg))
)
("https" :follow
(closure
((scheme . "https") (--dolist-tail--) org-ts-regexp
org-time-stamp-formats org-src-source-file-name
org-outline-regexp-bol org-inhibit-startup
org-id-link-to-org-use-id org-highlight-links
org-comment-string org-agenda-buffer-name
clean-buffer-list-kill-buffer-names t)
(url arg) (browse-url (concat scheme ":" url) arg))
)
("http" :follow
(closure
((scheme . "http") (--dolist-tail--) org-ts-regexp
org-time-stamp-formats org-src-source-file-name
org-outline-regexp-bol org-inhibit-startup
org-id-link-to-org-use-id org-highlight-links
org-comment-string org-agenda-buffer-name
clean-buffer-list-kill-buffer-names t)
(url arg) (browse-url (concat scheme ":" url) arg))
)
("ftp" :follow
(closure
((scheme . "ftp") (--dolist-tail--) org-ts-regexp
org-time-stamp-formats org-src-source-file-name
org-outline-regexp-bol org-inhibit-startup
org-id-link-to-org-use-id org-highlight-links
org-comment-string org-agenda-buffer-name
clean-buffer-list-kill-buffer-names t)
(url arg) (browse-url (concat scheme ":" url) arg))
)
("help" :follow org-link--open-help)
("file" :complete org-link-complete-file)
("elisp" :follow org-link--open-elisp)
("doi" :follow org-link--open-doi))
org-link-elisp-confirm-function 'yes-or-no-p
)