For what it's worth, this was fixed in Debian in February in 2.10.14:
+ Bring the script largely back in to sync with lintian's checks/scripts:
[...]
- separate out those issues that should only be flagged if they occur
inside quoted strings
The current Debian package doesn't produce any results for the sample
script in the report.
--
checkbashisms incorrectly identifies "source"
https://bugs.launchpad.net/bugs/206343
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