> I committed the test using /bin/sh, anything else is a lot more work and > possibly more likely to fail than to find a system without /bin/sh.
I'm agree, other options seems to be less reliable and much more complicated. Finally, there is well-known practise of using /usr/bin/env (e.g. '#!/usr/bin/env sh') but this option seems to be even less portable than /bin/sh.