Postmaster sets max_safe_fds by testing how many open file descriptors it
can open, and that is normally inherited by all child processes at fork().
Not so on EXEC_BACKEND, ie. Windows, however. Because of that, we
effectively ignored max_files_per_process on Windows, and always assumed
a conservative default of 32 simultaneous open files. That could have an
impact on performance, if you need to access a lot of different files
in a query. After this patch, the value is passed to child processes by
save/restore_backend_variables() among many other global variables.

It has been like this forever, but given the lack of complaints about it,
I'm not backpatching this.