> So do Cygwin and/or MSYS emulate the fork()
Yes. That's one thing we spent considerable engineering effort on in this first version of the Windows Subsystem for Linux: We implement fork in the Windows kernel, along with the other POSIX and Linux syscalls.
This allows us to build a very efficient fork() and expose it to the GNU/Ubuntu user-mode apps via the fork(syscall).
We'll be publishing more details on this very soon.