Why sh failed 'Process Substitution'?

[Pan ruochen]

Hi All,
Why sh failed to recognize Process Substitution, even if /bin/sh.exe
is a copy of /bin/bash.exe?
$cat test.sh
#!/bin/bash
A="A"
B="B"
diff <(echo $A) <(echo $B)
$sh test.sh
a.sh: line 4: syntax error near unexpected token `('
a.sh: line 4: `diff <(echo $A) <(echo $B)'

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