it's kind of a moot point, really
in the old days of 16-bit DOS, it made a difference because different memory models combined segments in different ways
SMALL model programs would combine and group data segments together to simplify addressing
however, in the world of 32-bit and 64-bit NT based operating environments,
the EXE uses a Flat memory model
so, the text, data, bss, and constant sections are all combined into one "segment"
the only difference between the sections when executing, is the virtual memory page security attributes
the attributes are the same for .data and .bss
of course, .data content is initialized, and the values must be carried in the EXE prior to load
.bss content is not initialized, and need not be contained in the EXE file