Linus Torvalds [off-list ref] writes:
... and I don't see _any_ point to naming
by what _kind_ of interpreter you use. Why would _anybody_ care whether
something is written in perl vs shell?
One possibility that comes to mind is to again help developers
who use an editor that is syntax-aware and looks *only* at
filename suffix to figure out which language syntax to use
(Emacs is not one of them -- it knows how to read #! line).
Another is, although we do not currently do it, to make the
Makefile simpler if/when we start to do the interpreter line
munging ("#!/usr/bin/perl -> #!/usr/local/bin/perl") before
install time.