One common suggestion is to not set Bash/shell options in the shebang because if someone runs the script with the interpreter explicitly (e.g. `bash my_script.sh`, rather than `./my_script.sh` (which, ime, is quite common as many people to seem to do it to avoid setting the execute bit, sometimes due to a lack of understanding ime)) then the options won't apply - which isn't fun...

Using `set` (e.g. `set -euo pipefail` as the first line after the shebang) is a common suggestion due to this, and similarly it helps with the `#!/usr/bin/env bash` case where the shebang can't handle additional arguments :-)