Another bit of trivia about the shebang support in Linux is that is possible to build the kernel without it. https://github.com/torvalds/linux/blob/master/fs/Kconfig.bin...

  config BINFMT_SCRIPT
  tristate "Kernel support for scripts starting with #!"
  default y
  help
    Say Y here if you want to execute interpreted scripts starting with
    #! followed by the path to an interpreter.