POSIX is finally removing the inane requirement that all of the standard utilities built into the shell (except for the special builtin utilities - those are ones like break : set ...) be also implemented as file system commands.
We have never bothered with that requirement, and have consistently refused to do so (even though handling it is, and always has been, relatively trivial - at least on systems supporting #! executable scripts) as the requirement was so completely useless. For the built in commands this matters to (cd, umask, ...) this requirement is now being deleted, the only command that's generally required to be built in to work fully, which will require a file system equivalent, is kill(1) which isn't a problem at all (having that one available to exec can actually be useful, and it has also always been available that way). See: https://austingroupbugs.net/view.php?id=1600 This isn't yet in any draft (not even an unavailable one), but will be. kre ps: of course, removing the requirement doesn't preclude systems from providing any (or all) of the relevant commands as file system (execable) commands, if they want to.