> That advice can cause substantial headache on Ubuntu/Debian, where the Almquist shell is /bin/sh. This does not implement much of bash and will fail spectacularly on the simplest of scripts. This is also an issue on systems using Busybox.
At least for Debian and Ubuntu, that's why we start bash scripts with #!/bin/bash, of course.
Your point is valid for Busybox, though.