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A good point, but IMO it goes a bit further than that, and the non-compliance is limited and specific: the same page also says:

And also:
Bash can be configured to be posix-conformant by default,...

You are right, If the file does not exist in use nr. 2, then POSIX compliant shells should exit the script, so that the lines following exec will be executed.

I had only quickly tested it with...

There are broadly speaking two distinct uses of exec:

with a command. This exits the script and executes the command. The lines following the exec statement will not be executed.
with a...