misc: Use /usr/bin/env for a more generic shebang

Use path based SHELL in Makefiles. It was suggested that this is a
better solution for make for cases when there is no /usr/bin/env.

See: https://github.com/purpleidea/mgmt/pull/694#discussion_r1015596204

test/shell/file-source.sh

@@ -1,4 +1,4 @@
-#!/bin/bash -e
+#!/usr/bin/env -S bash -e
 # vim: noet:ts=8:sts=8:sw=8
 
 . "$(dirname "$0")/../util.sh"