Not quite correct. For html, that is to signal standard compliance, you can leave it away and the browser will still handle it. For the bash one, all (most) shell scripts use .sh, so you need to give a shebang to tell the loader which executable (sh, bash, zsh, csh, ...) to use
Also on Linux xdg does take file extensions into account, just executables do not
Usually we don't distinguish between many2one and one2many, since it's the same just viewed from the other entity.
There is one more class though, which is one2one. That is, the entities have a direct relationship. Sometimes this also includes the case where you have zero or one, i.e. the relation is optional on one side. This can be accomplished with an FK plus unique constraint or by merging the tables.