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I also remember old school bourne shell wanting tabs in some places (case statements?), but bash doesn't have that issue.

These days, I try avoid them outside of makefiles.

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Considering the way `/bin/sh` had a bunch of different implementations before POSIX standardization minimized that in the mid-1990s, I wouldn’t be surprised if one of those distinguished spaces from tabs.

That said, the original UNIX V7 implementation of /bin/sh didn’t distinguish different kinds of whitespace:

https://www.in-ulm.de/~mascheck/bourne/v7/

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