This question is not cygwin specific. However, in the cygwin mail archive https://cygwin.com/ml/cygwin-announce/2010-08/msg00015.html are various instructions for setting the cygwin specific igncr shellopt variable and one of them is the instruction:
4a. For a single affected script, add this line just after the she-bang: ~ (set -o igncr) 2>/dev/null && set -o igncr; # comment is needed
I understand that set -o igncr sets igncr in SHELLOPTS. However, I do not understand why the instruction also includes invoking it in a subshell. From what I understand, the variables and environment of the subshell do not stick around in the parent process. What is the use of it?