The /bin/sh link thing is a Linuxism --- in fact, I think it's a Debianism. On FreeBSD, Solaris, and OS X, /bin/sh is either always Bourne or always Bourne-Again.
Also, the link that is there is always to a Bourne shell variant. It's not like your system will run fine with ksh as /bin/sh.
Also, the link that is there is always to a Bourne shell variant. It's not like your system will run fine with ksh as /bin/sh.