`sh` is only supposed to be _a_ POSIX-compliant shell, it's not odd/interesting/confusing that Ubuntu uses dash any more than it is that something else uses bash.
The shebang line #!/bin/sh should only be used for POSIX-compliant scripts; if it needs {bash, dash, python, etc.} it should start #!/usr/bin/env {bash, dash, python, etc.}.
The shebang line #!/bin/sh should only be used for POSIX-compliant scripts; if it needs {bash, dash, python, etc.} it should start #!/usr/bin/env {bash, dash, python, etc.}.