PathExt = Yes | NO: Determines whether CMD.EXE will use the PATHEXT environment variable. If set to No (the default), the PATHEXT variable is ignored. If set to Yes, the PATHEXT variable will be used to determine extensions to look for when searching the PATH for an executable file. For details, see the PATHEXT variable and the PATH command.
CAUTION: If you set PathExt = Yes in CMD.INI and then fail to set the PATHEXT variable, path searches will fail as there will be no extensions for which to search!
PATHEXT is supported for compatibility reasons but should not generally be used as a substitute for the more flexible executable extensions feature.