When sh is a symlink to bash or dash, bash limit itself to POSIX-compliance, so it should be 100% compatible with sh?

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http://unix.stackexchange.com – I know, I asked already 2 other question about shell in a very short time, but I just read something interesting, and this could resolve all my problem. Source: Difference between bash and sh ABck to the question: If you have /bin/sh as a link to bash, then bash will not behave the same when called as /bin/sh as it does when called as /bin/bash. When called as 'sh', it will limit itself to mostly POSIX-compliance plus a limited set of extensions. Does it mean that whenever I come across a shell script in Linux with a shebang to sh: #!/bin/sh, even if on that distro, bin/sh is a symlink (HowTos)