Since the interpreter is passed the filename containing the file, it is useful for it to interpret the hash sign (#) as introducing a comment.

A short self-reproducing "program" in such systems (actually not properly a program, unless all executable files are considered one language) is

#!/bin/cat
This "script" copies itself when executed!
Store this in a file "self", then chmod +x self. Executing self will print the contents of the file.