Nginx achieves zero TIME_WAIT sockets under load testing on Windows by leveraging connection reuse and the "reuseport" feature, which enables multiple worker processes to bind to the same port, distributing load efficiently. Additionally, Nginx uses non-blocking I/O, optimized connection handling, and proper timeout settings to minimize socket exhaustion. By avoiding unnecessary closures and keeping connections alive with keep-alive mechanisms, it reduces the accumulation of TIME_WAIT states under heavy load.