I have never used Apache on Windows, but if I recall right what I've read, Apache can be set up to ignore the shebang and use the registry instead to find the interpreter. That way you can omit the shebang or even better use a Unix-compatible shebang. If you do that Windows, Apache on Windows and Unices all will be happy with your scripts without any change in the shebang line. So for example you can upload your scripts to a standard Linux hosting without change (if the other parts are already portable).
Have a look at the ScriptInterpreterSource Apache configuration directive.
Probably you also need to set the corresponding registry key if it does not exist already.
I hope this helps.
