command line - In Windows Explorer, why can we create a folder or file with the percent (%) symbol, if the percent symbol is used for existing variables?

1. Go to Windows Explorer, and create a folder/directory named %systemdrive%, %windir%, or any other existing variable.


2. Open a command prompt, and go to the folder you just created.

You can't, because there are percent (%) symbols in the folder name, confusing the command prompt, because the percent symbol is used for existing variables.

Escaping the percent (%) symbol with two percent symbols (%%) does not work, so DavidPostill's answer is wrong:

So, in Windows Explorer, why can we create a folder or file with the percent (%) symbol, if the percent symbol is used for existing variables?