For the most part, these are treated identically by Windows.
If you're creating something new, use .CMD.
The details: For reasons of maintaining backward compatibilit, Windows treats .BAT slightly differently than .CMD files -- essentially wrapping the newer windows command shell in a veneer of an older command shell, in case the .BAT file is doing something specific to the older Windows versions. Stick with .CMD and you'll be fine.
AJ
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