Torsten Bögershausen authored Jan 30, 2019 and Junio C Hamano committed Jan 31, 2019

Users who want UTF-16 files in the working tree set the .gitattributes
like this:
test.txt working-tree-encoding=UTF-16

The unicode standard itself defines 3 allowed ways how to encode UTF-16.
The following 3 versions convert all back to 'g' 'i' 't' in UTF-8:

a) UTF-16, without BOM, big endian:
$ printf "\000g\000i\000t" | iconv -f UTF-16 -t UTF-8 | od -c
0000000    g   i   t

b) UTF-16, with BOM, little endian:
$ printf "\377\376g\000i\000t\000" | iconv -f UTF-16 -t UTF-8 | od -c
0000000    g   i   t

c) UTF-16, with BOM, big endian:
$ printf "\376\377\000g\000i\000t" | iconv -f UTF-16 -t UTF-8 | od -c
0000000    g   i   t

Git uses libiconv to convert from UTF-8 in the index into ITF-16 in the
working tree.
After a checkout, the resulting file has a BOM and is encoded in "UTF-16",
in the version (c) above.
This is what iconv generates, more details follow below.

iconv (and libiconv) can generate UTF-16, UTF-16LE or UTF-16BE:

d) UTF-16
$ printf 'git' | ico...