switch.exe was written by Mark Bradshaw and is part of the
Network Simplicity OpenSSH package.
It uses cmd.exe normally or if it detects command line options
will switch to /bin/sh. Grab a copy of the source from their
now unsupported package and
compile this.
Place the resulting executable in
C:\Program Files\OpenSSH\bin and for those users applicable change
the password fields in C:\Program Files\OpenSSH\etc\passwd to
/bin/switch.
Since switch.exe uses /bin/sh, which requires
some additional Cygwin libraries to run.