It gets pretty subtle. The ".git" directories aren't included in module zips by the go command (I don't know if this is documented anywhere, but it's very sensible behavior), but they aren't disallowed. A custom module zip may include a ".foo", "_foo", or even ".git" directory with files.
In the the phrase you mentioned:
> Patterns must not match files outside the package's module, such as ‘.git/*’ or symbolic links
Symbolic links are neither included not allowed.
.git/* files aren't included by the go tool.
As I understand, the "such as ‘.git/*’ or symbolic links" part is just an example of some common types of files that aren't included in modules. The important part of that phrase is "Patterns must not match files outside the package's module". For example, if you have this tree:
$ tree .
.
├── LICENSE
├── p.go
├── p_test.go
└── nested
├── foo.txt
└── ...
Then p.go can't embed "nested/foo.txt", because nested/foo.txt is going to be outside of the m1 module.
If you're looking to improve package embed documentation, I suggest filing an
issue. If your goal to understand this better for your own interests, I hope you find the nuanced details above interesting. :)