As I'm using Emacs on Windows, with MSYS2+MingW64, I tried this.
There is a problem with using bash from a _native_ MingW64 Emacs:
bash is a MSYS2 app and Emacs is a MingW64 app.
From emacs, I would have used the plink protocol, so that's what I did.
And I got this message in the *Org-Babel Error Output* buffer
/bin/sh: 1: C:/Local/Emacs/bin/cmdproxy.exe: not found
So I looked at ob-eval.el and the org-babel-eval function.
And there are at least 2 big problems.
1- when entering this function, the `command' parameter is "C:/Local/Emacs/bin/cmdproxy.exe"
2 - the `shell-file-name' variable has the same value
So the following won't work for Windows :
;; Unfortunately, `executable-find' does not support file name
;; handlers. Therefore, we could use it in the local case
(cond ((and (not (file-remote-p default-directory))
(concat (file-remote-p default-directory) shell-file-name))
BTW I don't see the point concatenating shell-file-name with default-directory when the later is remote.
Do we expect to find the shell in the remote directory ?
Anyway, there is little chance this stuff will work under Windows with a native Emacs.
If I find time, I may try to propose some fix.