Unneeded shebang for tags.rake

[junaruga]

tags.rake file has shebang (#!/usr/bin/env ruby).
If we would run like this ./tags.rake, the shebang is needed.
However if not, it might be better that the lines are removed.

After checking other *.rake files, I did not see shebang for the files.

https://github.com/jimweirich/flexmock/blob/master/rakelib/tags.rake#L1-L2

#!/usr/bin/env ruby
# -*- ruby -*-

Can you remove the lines?
Because I saw the warning message for flexmock RPM file on Fedora Project.
Thanks.

See https://en.wikipedia.org/wiki/Shebang_(Unix)