Why does `icacls` for files created inside the `~/.ssh` folder in Cygwin return a result different from files created in the same way in other folders?

Windows
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1

I am using Cygwin on Windows 10.
In the images: there are 2 different results when I execute the same sequence of commands in 2 different folders.
In both cases, I run the touch command (to create a file), and then I call icacls for this file.

  1. Execution of the described scenario in the ~/.ssh folder.
    ssh

  2. Execution of the described scenario in the ~/sandbox folder.
    sandbox

Why does icacls return different results in cases 1 and 2?