For Apache, I believe /bin/sh (or the shell it points to) is what's at issue here. 
(This is also discussed earlier in the thread.)
Unless the distro changes it, APR defines SHELL_PATH as a macro pointing to /bin/sh (note this isn't the homonym env variable, that would be a serious problem if it was since shellshock allows setting env variables by other means that are very public by now).
In a system I have access to, the installation procedure for some servers (not webserver necessarily) includes creating users with a full environment to be able to issue commands for these servers at a higher privilege. At the creation of these users, Ubuntu Server assigned them bash as their shell. I wonder if they're attackable at their public ports, but I haven't bothered trying to find attacking vectors since they were in production and the sysadmin got rid of bash as soon as he could. Not giving much detail here since I assume there will be plenty of compromised servers in the wild right now, including DB servers, proxies, etc.