And maybe shebang interpreter also need override %CURRENT-SYSTEM?[1]
Even though when the Shebang interpreter cannot execute, the file will
be interpreted and executed by the current shell.

>
> diff --git a/gnu/system/vm.scm b/gnu/system/vm.scm
> index 7d9d07ebb7..a2743453e7 100644
> --- a/gnu/system/vm.scm
> +++ b/gnu/system/vm.scm
> @@ -287,8 +287,11 @@ (define* (system-qemu-image/shared-store-script os
>        #~(format #f "/tmp/guix-image-~a" (basename #$base-image)))
>  
>      (define qemu-exec
> -      #~(list #+(file-append qemu "/bin/"
> -                             (qemu-command (or target system)))
> +      #~(list #+(with-parameters ((%current-system %system)
> +                                  (%current-target-system #f))
> +                  ;; Override %CURRENT-SYSTEM to always use a native emulator.
> +                  (file-append qemu "/bin/"
> +                               (qemu-command (or target system))))
>                ;; Tells qemu to use the terminal it was started in for IO.
>                #$@(if graphic? '() #~("-nographic"))
>                #$@(if full-boot?
>
>
> Thanks,
> Ludo’.

[1] https://git.savannah.gnu.org/cgit/guix.git/tree/gnu/system/vm.scm?h=9e9ec741d0dc5ce58f8d21d31800ff2cafce128f#n328