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os.stat() was redesigned in issue 37834, which entailed extensive updates across the standard library to improve support for Windows reparse points. As part of this, Win32JunctionTests.tearDown() was changed to use a more reliable lexists() check, which resolves this issue.
FYI, the new implementation of os.stat() supports an ImDisk virtual disk (v2.0.9 from 2015-12). In the following example, "junctest" is a mountpoint (junction) in an NTFS filesystem. The filesystem is mounted on an ImDisk device, as seen its VOLUME_NAME_NT (2) path:
 >>> flags = win32file.FILE_FLAG_OPEN_REPARSE_POINT
 >>> flags |= win32file.FILE_FLAG_BACKUP_SEMANTICS
 >>> h = win32file.CreateFile('junctest', 0, 0, None, 3, flags, None)
 >>> win32file.GetFinalPathNameByHandle(h, 2)
 '\\Device\\ImDisk0\\junctest'
stat() traverses the mountpoint:
 >>> os.stat('junctest').st_reparse_tag == 0
 True
lstat() opens the mountpoint:
 >>> os.lstat('junctest').st_reparse_tag == stat.IO_REPARSE_TAG_MOUNT_POINT
 True
This version of Imdisk doesn't support the mountpoint manager, so trying to get the VOLUME_NAME_DOS (0) name of r"\Device\ImDisk0" (e.g. r"\\?\R:") still fails the same as before:
 >>> win32file.GetFinalPathNameByHandle(h, 0)
 Traceback (most recent call last):
 File "<stdin>", line 1, in <module>
 pywintypes.error: (1, 'GetFinalPathNameByHandle', 'Incorrect function.')
But os.stat() no longer needs it.