Description:
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In scripts that begin with a shebang (#!) line, __LINE__ is off-by-one when an auto_prepend_file is configured and is correct without an auto_prepend_file.  This happens when the script is executed by the shell or by passing it to php with the -f parameter.

I assume this is happening because auto_prepend_file is triggering a call to  zend_language_scanner:compile_file before the main script is compiled.  This causes the auto-prepended-file to trigger open_file_for_scanning's processing of start_lineno that is set in the cli sapi and by the time the main script is compiled start_lineno has been cleared.

This is pretty similar to https://bugs.php.net/bug.php?id=54081.

Test script:
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#!/usr/local/php5/bin/php -q
<?php
echo "Line 3 is really line " . __LINE__ . "\n";


Expected result:
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Line 3 is really line 3


Actual result:
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Line 3 is really line 2