runtime(sh): Update ftplugin, fix #14101 (#14102) Commit: https://github.com/vim/vim/commit/e84d2d4432cd6e43f2bb300d02abc90d551bcf4a Author: dkearns <dougkearns@gmail.com> Date: Wed Feb 28 06:00:32 2024 +1100 runtime(sh): Update ftplugin, fix https://github.com/vim/vim/issues/14101 (https://github.com/vim/vim/issues/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>