I see this all the time at my place of work:
#!/bin/sh
.....
CAT=/usr/bin/cat # An alias for cat
MAIL=/usr/bin/mail # An alias for mail
WC=/usr/bin/wc # An alias for word count
GREP=/usr/bin/grep # An alias for grep
DIRNAME=/usr/bin/dirname # An alias for dirname
RM=/usr/bin/rm # An alias for rm
MV=/usr/bin/mv # An alias for mv
.....
Is it just my company that does this? Is there a reason why you would want to spell out where these extremely common commands are? Why would I want $CAT to refer to /usr/bin/cat when cat already refers to /usr/bin/cat? Am I missing something? It seems like its needlessly redundant.