sh-mode variable sh-indent-comment does not work any more. Setting it to
nil or a number does not seem to have any effect when indenting a comment
in a shell script.

Looking at sh-script.el it only seems to be referenced in sh-var-list

Should it be marked as obsolete (or deleted)? Should it be removed from
sh-var-list

The same also seems to apply to the sh-mode variables
sh-first-lines-indent
sh-indent-for-else

In GNU Emacs 30.1 (build 2, x86_64-pc-linux-gnu, GTK+ Version 3.24.49,
 cairo version 1.18.4) of 2025-03-30, modified by Debian built on sbuild
System Description: Debian GNU/Linux 13 (trixie)

Configured using:
 'configure --build x86_64-linux-gnu --prefix=/usr
 --sharedstatedir=/var/lib --libexecdir=/usr/libexec
 --localstatedir=/var/lib --infodir=/usr/share/info
 --mandir=/usr/share/man --with-libsystemd --with-pop=yes
 --enable-locallisppath=/etc/emacs:/usr/local/share/emacs/30.1/site-lisp:/usr/local/share/emacs/site-lisp:/usr/share/emacs/30.1/site-lisp:/usr/share/emacs/site-lisp
 --with-sound=alsa --without-gconf --with-mailutils --build
 x86_64-linux-gnu --prefix=/usr --sharedstatedir=/var/lib
 --libexecdir=/usr/libexec --localstatedir=/var/lib
 --infodir=/usr/share/info --mandir=/usr/share/man --with-libsystemd
 --with-pop=yes
 --enable-locallisppath=/etc/emacs:/usr/local/share/emacs/30.1/site-lisp:/usr/local/share/emacs/site-lisp:/usr/share/emacs/30.1/site-lisp:/usr/share/emacs/site-lisp
 --with-sound=alsa --without-gconf --with-mailutils --with-pgtk
 'CFLAGS=-g -O2 -Werror=implicit-function-declaration
 -ffile-prefix-map=/build/reproducible-path/emacs-30.1+1=.
 -fstack-protector-strong -fstack-clash-protection -Wformat
 -Werror=format-security -fcf-protection -Wall' 'CPPFLAGS=-Wdate-time
 -D_FORTIFY_SOURCE=2' LDFLAGS=-Wl,-z,relro'

Configured features:
ACL CAIRO DBUS FREETYPE GIF GLIB GMP GNUTLS GPM GSETTINGS HARFBUZZ JPEG
LCMS2 LIBOTF LIBSELINUX LIBSYSTEMD LIBXML2 MODULES NATIVE_COMP NOTIFY
INOTIFY PDUMPER PGTK PNG RSVG SECCOMP SOUND SQLITE3 THREADS TIFF
TOOLKIT_SCROLL_BARS TREE_SITTER WEBP XIM GTK3 ZLIB

Important settings:
  value of $LANG: en_GB.UTF-8
  locale-coding-system: utf-8-unix

Major mode: Fundamental

Minor modes in effect:
  server-mode: t
  which-function-mode: t
  global-cwarn-mode: t
  global-eldoc-mode: t
  show-paren-mode: t
  electric-indent-mode: t
  mouse-wheel-mode: t
  file-name-shadow-mode: t
  global-font-lock-mode: t
  font-lock-mode: t
  minibuffer-regexp-mode: t
  column-number-mode: t
  line-number-mode: t
  transient-mark-mode: t
  auto-composition-mode: t
  auto-encryption-mode: t
  auto-compression-mode: t

Load-path shadows:
None found.

Features:
(shadow sort mail-extr emacsbug message rfc822 mml mml-sec mm-decode
mm-bodies mm-encode mail-parse rfc2231 mailabbrev gmm-utils mailheader
sendmail rfc2047 rfc2045 ietf-drums face-remap help-macro package-x
package url-handlers emacs-news-mode noutline outline tabify man etags
fileloop generator xref project view pcase shell pcomplete compare-w
diff-mode track-changes yank-media mhtml-mode css-mode eww xdg url-queue
shr pixel-fill kinsoku url-file svg xml mm-url gnus nnheader gnus-util
mail-utils range mm-util mail-prsvr color js c-ts-common conf-mode
rng-xsd xsd-regexp rng-cmpct rng-nxml rng-valid rng-loc rng-uri
rng-parse nxml-parse rng-match rng-dt rng-util rng-pttrn nxml-ns
nxml-mode nxml-outln nxml-rap sgml-mode facemenu dom nxml-util nxml-enc
xmltok debug backtrace cal-menu calendar cal-loaddefs jka-compr
find-func gnutls network-stream puny nsm warnings easy-mmode cl-print
rcirc parse-time iso8601 apropos time-date compile comint ansi-osc
ansi-color ring comp-run shortdoc text-property-search comp-common erc
format-spec erc-backend erc-networks erc-common erc-compat compat
erc-loaddefs help-fns radix-tree rot13 disp-table epa-file epa derived
epg rfc6068 epg-config browse-url url url-proxy url-privacy url-expand
url-methods url-history url-cookie generate-lisp-file url-domsuf
url-util url-parse auth-source eieio eieio-core cl-macs password-cache
json subr-x map url-vars mailcap cl-extra help-mode edmacro kmacro
byte-opt gv bytecomp byte-compile thingatpt misearch multi-isearch
mule-util display-line-numbers sh-script rx smie treesit executable
dired-aux add-log server cl-seq which-func imenu cus-start dired
dired-loaddefs cwarn cc-mode cc-fonts cc-guess cc-menus cc-cmds
cc-styles cc-align cc-engine cc-vars cc-defs cus-edit pp cus-load icons
wid-edit cl-loaddefs cl-lib rmc iso-transl tooltip cconv eldoc paren
electric uniquify ediff-hook vc-hooks lisp-float-type elisp-mode mwheel
term/pgtk-win pgtk-win term/common-win touch-screen pgtk-dnd tool-bar
dnd fontset image regexp-opt fringe tabulated-list replace newcomment
text-mode lisp-mode prog-mode register page tab-bar menu-bar rfn-eshadow
isearch easymenu timer select scroll-bar mouse jit-lock font-lock syntax
font-core term/tty-colors frame minibuffer nadvice seq simple cl-generic
indonesian philippine cham georgian utf-8-lang misc-lang vietnamese
tibetan thai tai-viet lao korean japanese eucjp-ms cp51932 hebrew greek
romanian slovak czech european ethiopic indian cyrillic chinese
composite emoji-zwj charscript charprop case-table epa-hook
jka-cmpr-hook help abbrev obarray oclosure cl-preloaded button loaddefs
theme-loaddefs faces cus-face macroexp files window text-properties
overlay sha1 md5 base64 format env code-pages mule custom widget keymap
hashtable-print-readable backquote threads dbusbind inotify
dynamic-setting system-font-setting font-render-setting cairo gtk pgtk
lcms2 multi-tty move-toolbar make-network-process native-compile emacs)

Memory information:
((conses 16 868468 161855) (symbols 48 23300 0)
  (strings 32 96041 7003) (string-bytes 1 4003228) (vectors 16 48843)
  (vector-slots 8 1448049 118949) (floats 8 313 9292)
  (intervals 56 80852 2722) (buffers 992 108))