From /usr/local/share/doc/ntp/debug.html:26:
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Note that NTP does not use TCP in any form.
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From /usr/local/share/doc/ntp/debug.html:158:
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NTP is specifically designed to use UDP and does not respond to TCP.
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Just because /etc/services has reserved both UDP and TCP does not mean they're both actually used. Many services reserve the same port on both protocols, but only use one of them (they're both reserved to avoid confusion). For instance Windows runs NetBIOS over UDP and NetBIOS over TCP, but they used different port numbers. Even though they used different port numbers, each of them reserves both UDP and TCP, although only one is used in practice.
Even though your Windows box is bound to both ports, I seriously doubt TCP is used. Run Ethereal on the Windows box while you syncronize time and you'll see this is true.