/bin/sh is often used in shebangs. I guess that's why GuixSD by default creates that symlink which points to /gnu/store/HASH-bash-VERSION/bin/sh which again is a symlink pointing to /gnu/store/HASH-bash-VERSION/bin/bash.
/usr/bin/env is also used very often in shebangs. Wouldn't it make sense to also create that symlink? Maybe to /run/current-system/profile/bin/env? Maybe optionally, maybe by default?
