As seen in the snippet above, the Tar Entry gets mistaken for a symlink if the reparse point flag is set, but it doesn't verify if the file/directory is actually a symlink/junction. Windows Server with file deduplication enabled, or even OneDrive synced files, can set the Reparse point flag, but utilizes entirely different reparse tags.

IO_REPARSE_TAG_DEDUP is used for deduplication, whereas IO_REPARSE_TAG_MOUNT_POINT & IO_REPARSE_TAG_SYMLINK are used for junctions and symlinks.