I've noticed a subtle difference between our sh and bash when applying test -nt to a pair of files where the first one exists, but the second doesn't: In bash, the result is true (0), while with our sh (and /bin/test), it's false (1).
Unfortunately, test -nt is not specified by SUS. Is there any consnsus among shell developers what the preferrd behaviour is? At least, I think sh's behaviour should be documented (if only in the sense that it's undefined).