runtime(sh): Update ftplugin, fix #14101 (#14102)

Add the 'b' flag to 'comments', so that the shebang line is not detected as comment.

Fixes #14101.

Signed-off-by: Doug Kearns <dougkearns@gmail.com>
Signed-off-by: Christian Brabandt <cb@256bit.org>
diff --git a/runtime/ftplugin/sh.vim b/runtime/ftplugin/sh.vim
index fccfe4b..6d2093b 100644
--- a/runtime/ftplugin/sh.vim
+++ b/runtime/ftplugin/sh.vim
@@ -4,7 +4,7 @@
 " Previous Maintainer:	Dan Sharp
 " Contributor:		Enno Nagel <ennonagel+vim@gmail.com>
 "			Eisuke Kawashima
-" Last Change:		2024 Jan 14
+" Last Change:		2024 Feb 27
 
 if exists("b:did_ftplugin")
   finish
@@ -14,7 +14,7 @@
 let s:save_cpo = &cpo
 set cpo-=C
 
-setlocal comments=:#
+setlocal comments=b:#
 setlocal commentstring=#\ %s
 setlocal formatoptions-=t formatoptions+=croql