"Boot time scripts should have an .sh extension"

I got the following out of a security checklist, but am skeptical. Can 
anyone provide some feedback as to its validity (or lack of).

Thanks

PG

 >>>>>>>>>>>>>>>>
Verify the following:

The umask has .sh (/etc/init.d/umask.sh)
                
Note: The trailing .sh is very important because boot time scripts which 
do not end in .sh get executed in a child shell rather in the 
environment of the parent init process. The parent will not inherit the 
umask value from a child shell, so the new umask value would be lost.