This is *part* of a common idiom, but unfortunately another
part is missing, and that is: a comment that ends in a backslash.
A more fruitful preamble would have been:
#!/cygdrive/c/cgwin64/bin/sh
# This backslash lets sh see, but tcl ignore the next line: \
exec wish "$0" ${1+"$@"}
(The text is of course only for humans. only the backslash
is relevant, and #\ on a line before the exec is fine, too)
Because that comment line was missing, tcl also tried to do the
exec, but choked on it's parameters - as they are sh-syntax, not tcl.
As for why cygwin's "wish" doesn't know "button" surprises me,
but maybe it still needs this line (somewhere below the exec):
package require Tk