This is a silly thing to say. Here, let's try to write some code using 1-based indexing:

  t = {foo()}

And now with 0-based indexing:

  function capture_values_internal(idx,t,remaining,val,...)
    if remaining == 0 then
      return t
    else
      t[idx]=val
      return capture_values_internal(idx+1,t,remaining-1,...)
    end
  end
  
  function capture_values(...)
    return capture_values_internal(0,{},select("#",...),...)
  end
  
  t = capture_values(foo())

or

  function capture_values(...)
    local n,t=select("#",...),{...}
    for i=0,n do
      t[i]=t[i+1]
    end
    return t
  end
  
  t = capture_values(foo())

Gosh, that was easy, I can't wait to use 0-based indexing throughout my program.