You are. However the 'sh' command calls a specific interpreter (/bin/sh). When you execute an executable file (e.g., made executable with 'chmod +x'), the interpreter is chosen according to the line starting with "#!" at the beginning of the script, the shell if there is no such line (and no interpreter if the file is an executable binary). For instance, those "#!" call for different interpreters for different programming languages (or with different options for the same language):
#!/bin/bash
#!/bin/sed -f
#!/usr/bin/awk -f
#!/usr/bin/perl -w
#!/usr/bin/python
#!/usr/bin/python -OOt
#!/usr/bin/python3

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