I believe that this bug has been resolved incorrectly. Section 10.4 of the Debian Policy says:
"All command scripts, including the package maintainer scripts inside the package and used by dpkg, should have a #! line naming the shell to be used to interpret them." In the case of Perl scripts this should be #!/usr/bin/perl." Moreover, section 5.g of the Etch RC Policy says: "Scripts must include the appropriate #! line, and set executable." It seems that tetex-base has a release-critical bug, and that lintian was right to complain about it.