#!/usr/bin/env lua
as these lines are comments, they would have no effect on the workings of the programs.the benefit of doing this is so that editors can automatically determine that the programs are lua, and highlight them as such.
edit: # is not a comment marker in lua, but shebang lines are standard so the lua interpreter should ignore them.
edit 2:
confirmed. from pil:
When the interpreter loads a file, it ignores its first line if that line starts with a number sign (`#´). That feature allows the use of Lua as a script interpreter in Unix systems. If you start your program with something like
#!/usr/local/bin/lua