I stand corrected. I had forgotten (or maybe never read) that part. The full details in perlrun are much too long to quote, but here's one relevant passage:
If the #! line does not contain the word "perl", the program named
after the #! is executed instead of the Perl interpreter. This is
slightly bizarre, but it helps people on machines that don't do #!,
because they can tell a program that their SHELL is /usr/bin/perl, and
Perl will then dispatch the program to the correct interpreter for
them.
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