I’m going to challenge you on the performance angle. Instead of doing the shebang line, it has to traverse the filesystem to resolve the link. I suspect that’s probably more expensive than parsing the shebang line. Indeed, a shell script that runs a command in a loop should have busybox detecting the built in command & executing it inline without spawning executables via the file system (this is common in bash as well btw).
There are valid reasons but I think the performance angle is the weakest argument to make.