https://www.gnu.org/software/coreutils/manual/html_node/env-...
"To test env -S on the command line, use single quotes for the -S string to emulate a single parameter. Single quotes are not needed when using env -S in a shebang line on the first line of a script (the operating system already treats it as one argument)"(from your second link).
This is different for shebang on Mac though:
GNU env works with or without '-S':
#!/opt/homebrew/bin/genv -S bash -v
echo "hello world!"
BSD env works with or without '-S' too:
#!/usr/bin/env -S bash -v
echo "hello world!"
To conclude, looks like adding `-S` is the safest option for comparability sake :).