[Joker_vD]

Strict POSIX conformance is arguably worse. I mean, have you seen what it advises for shebangs? First of all:

    The shell reads its input from a file (see sh), from the -c option or from the system() and popen() functions defined in the System Interfaces volume of POSIX.1-2017. If the first line of a file of shell commands starts with the characters "#!", the results are unspecified.

Ah, so shebangs are not required to be supported, already a great start.

    Applications should note that the standard PATH to the shell cannot be assumed to be either /bin/sh or /usr/bin/sh, and should be determined by interrogation of the PATH returned by getconf PATH, ensuring that the returned pathname is an absolute pathname and not a shell built-in. [...]

    Furthermore, on systems that support executable scripts (the "#!" construct), it is recommended that applications using executable scripts install them using getconf PATH to determine the shell pathname and update the "#!" script appropriately as it is being installed (for example, with sed). For example:

        #
        # Installation time script to install correct POSIX shell pathname
        #
        # Get list of paths to check
        #
        Sifs=$IFS
        Sifs_set=${IFS+y}
        IFS=:
        set -- $(getconf PATH)
        if [ "$Sifs_set" = y ]
        then
            IFS=$Sifs
        else
            unset IFS
        fi
        #
        # Check each path for 'sh'
        #
        for i
        do
            if [ -x "${i}"/sh ]
            then
                Pshell=${i}/sh
            fi
        done
        #
        # This is the list of scripts to update. They should be of the
        # form '${name}.source' and will be transformed to '${name}'.
        # Each script should begin:
        #
        # #!INSTALLSHELLPATH
        #
        scripts="a b c"
        #
        # Transform each script
        #
        for i in ${scripts}
        do
            sed -e "s|INSTALLSHELLPATH|${Pshell}|" < ${i}.source > ${i}
        done

Marvelous. What a robust foundation of useful and hard-to-misuse utilities.