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Linux is a family of open source Unix-like operating systems based on the Linux kernel, an operating system kernel first released on September 17, 1991 by Linus Torvalds. Linux is typically packaged in a Linux distribution (or distro for short).
Distributions include the Linux kernel and supporting system software and libraries, many of which are provided by the GNU Project. Many Linux distributions use the word “Linux” in their name, but the Free Software Foundation uses the name GNU/Linux to emphasize the importance of GNU software, causing some controversy.
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/bin/sh is just a symlink to the default shell which usually is dash for root on linux
I believe the original Almquist shell is used on FreeBSD. I know on Debian dash is the sh implementation (afterall it is Debian Almquist Shell), but the default login shell for the root user is bash apparently.
/bin/sh historically used to be an actual shell(the Bourne shell*), but now by default it points to one set by the distro’s devs. Almquist shell was an alternative developed with a BSD license and i guess its still used
I think the default shell is very distro dependent. Ubuntu-based distros typically use dash, Arch Linux uses bash, and Alpine Linux uses BusyBox’s compiled in ash shell.