It is clear that one can use the
#!/usr/bin/perl
shebang notation in the very first line of a script to define the interpreter. However, this presupposes an interpreter that ignores hashmark-starting lines as comments. How can one use an interpreter that does not have this feature?
With a wrapper that removes the first line and calls the real interpreter with the remainder of the file. It could look like this:
#!/bin/sh
# set your "real" interpreter here, or use cat for debugging
REALINTERP="cat"
tail -n +2 $1 | $REALINTERP
Other than that: In some cases ignoring the error message about that first line could be an option.
Last resort: code support for the comment char of your interpreter into the kernel.