Regarding shebang:
In both Linux and Windows, when you execute a script in CLI with:
php script.php
then PHP will ignore the very first line of your script if it starts with:
#!
So, this line is not only absorbed by the kernel when the script file is executable, but it is also ignored by the PHP engine itself.
However, the engine will NOT ignore the first #! line of any included files withing your "outer" script.php.
Any "shebang" line in an included script, will result in simply outputting the line to STDOUT, just as any other text residing outside a <?php ... ?> block.
