The tempfile (hence its user lockfile) API lets the caller to open
a file descriptor to a temporary file, write into it and then
finalize it by first closing the filehandle and then either
removing or renaming the temporary file.  When the process spawns a
subprocess after obtaining the file descriptor, and if the
subprocess has not exited when the attempt to remove or rename is
made, the last step fails on Windows, because the subprocess has
the file descriptor still open.  Open tempfile with O_CLOEXEC flag
to avoid this (on Windows, this is mapped to O_NOINHERIT).

* bw/mingw-avoid-inheriting-fd-to-lockfile:
  mingw: ensure temporary file handles are not inherited by child processes
  t6026-merge-attr: child processes must not inherit index.lock handles