IMHO, none of the three reasons above really apply to Windows.
Show intent?
How does #!/usr/bin/perl say anything to a Windows user that has never used Unix or Linux? If you intend to inform the reader that this is a Perl program (hopefully the reader should know), you might as well add a comment:
# This is a Perl program that should be called as follows:
# perl blahblah (args)
Probably clearer for a Win user..
help other scripts/utilities with file type/content discovery
Under Windows?
Portability?
Well, not under Windows... And, under Unix/Linux, I can think of at least half a dozen places where the Perl interpreter file might be located.
This is not to say that I don't get your points (I upvoted your post), I am just not fully convinced.
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