what is the use of writing the following command at the start of a ruby program ?
#!/usr/local/bin/ruby -w
Is it OS specific command? Is it
Although the execution behavior of a shebang line does not translate directly to the Windows world, the flags included on that line (for example the -w in your question) do affect the running Ruby script.
Example 1 on a Windows machine:
#!/usr/local/bin/ruby -w
puts $VERBOSE # true
Example 2 on a Windows machine:
#!/usr/local/bin/ruby
puts $VERBOSE # false