> No it isn't -- if a user has installed a bash version they prefer, #!/bin/bash will not use it.
Correct, but irrelevant for an implementation detail for what is used by a system package for maintenance scripts where the user will never see what was used.
> Better to trust $PATH and use `env`.
Wrong, because as we've seen, behaviour can change depending on what /bin/sh points to. Scripts shipped with distribution packages need to deliver particular behaviour. The user's choice of shell at the UI level isn't relevant to this.
> It's not as if the `env` version is more difficult to write.
Irrelevant. The reason for not using it in distribution packages is that it can lead to incorrect behaviour.
You're arguing with pretty much every Debian package maintainer here. Go look at distribution package shebangs if you don't believe me.