It depends on how you use the cross application.
In case it works with "large" Linux distributions, feel free to assume bash, but with smaller CDs or custom installations, bash is not data. Indeed, if you leave Linux, I will be even more careful in assuming bash (in which case the location / bin / bash is also not specified).
The reason that the /etc/init.d scripts always use / bin / sh is because it is defined on most platforms.
I do not think that the material will break if you use bash, bash implements the same "functions" as sh, but not vice versa. In short, if you don't need special bash functions, use / bin / sh
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