I would say that it depends on the situation, if for example each time I am starting a script by calling node first and then a path to the script like this:
Then it is not at all important as I am directly calling node each time I want to run the script. However I would say that it becomes important to use a Linux shebang when developing a stand alone Command Line Interface tool using node as the environment. When the stand alone command is called Linux or any other program that calls the script is going to need to know what program to use in order to run the script. So using the Linux shebang at the top of the main file is one thing that must be done when it comes to making a nodes project a stand alone command.
I have written a newer post that covers in greater detail how to go about getting started making a CLI tool in node.js. Be sure to check that out if you want to learn more about how to make global scripts that you can call from anywhere within the Command Line Interface.
That’s it, this is a short post aimed at a very specific topic of interest. It is a relevant part of getting into what is needed to be understood when it comes to developing CLI tools with node.js, but that is a whole other ball of wax as I see it. When it comes to it I will link and and expand this post accordingly.