runtime(sh): Update ftplugin, fix #14101 (#14102)

Commit: 
https://github.com/vim/vim/commit/e84d2d4432cd6e43f2bb300d02abc90d551bcf4a
Author: dkearns <[email protected]>
Date:   Wed Feb 28 06:00:32 2024 +1100

    runtime(sh): Update ftplugin, fix https://github.com/vim/vim/issues/14101 
(https://github.com/vim/vim/issues/14102)
    
    Add the 'b' flag to 'comments', so that the shebang line is not detected as 
comment.
    
    Fixes #14101.
    
    Signed-off-by: Doug Kearns <[email protected]>
    Signed-off-by: Christian Brabandt <[email protected]>

diff --git a/runtime/ftplugin/sh.vim b/runtime/ftplugin/sh.vim
index fccfe4be9..6d2093bf8 100644
--- a/runtime/ftplugin/sh.vim
+++ b/runtime/ftplugin/sh.vim
@@ -4,7 +4,7 @@
 " Previous Maintainer: Dan Sharp
 " Contributor:         Enno Nagel <[email protected]>
 "                      Eisuke Kawashima
-" Last Change:         2024 Jan 14
+" Last Change:         2024 Feb 27
 
 if exists("b:did_ftplugin")
   finish
@@ -14,7 +14,7 @@ let b:did_ftplugin = 1
 let s:save_cpo = &cpo
 set cpo-=C
 
-setlocal comments=:#
+setlocal comments=b:#
 setlocal commentstring=#\ %s
 setlocal formatoptions-=t formatoptions+=croql
 

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