Sub-shell differences between bash and ksh

In ksh, a subshell might or might not result in a new process. I don't know what the conditions are, but the shell was optimized for performance on systems where fork() was more expensive than it typically is on Linux, so it avoids creating a new process whenever it can. The specification says a "new environment", but that environmental separation may be done in-process.

Another vaguely-related difference is the use of new processes for pipes. In ksh and zsh, if the last command in a pipeline is a builtin, it runs in the current shell process, so this works:

$ unset x
$ echo foo | read x
$ echo $x
foo
$

In bash, all pipeline commands after the first are run in subshells, so the above doesn't work:

$ unset x
$ echo foo | read x
$ echo $x

$

As @dave-thompson-085 points out, you can get the ksh/zsh behavior in bash versions 4.2 and newer if you turn off job control (set +o monitor) and turn on the lastpipe option (shopt -s lastpipe). But my usual solution is to use process substitution instead:

$ unset x
$ read x < <(echo foo)
$ echo $x
foo

ksh93 works unusually hard to avoid subshells. Part of the reason is the avoidance of stdio and extensive use of sfio which allows builtins to communicate directly. Another reason is ksh can in theory have so many builtins. If built with SHOPT_CMDLIB_DIR, all of the cmdlib builtins are included and enabled by default. I can't give a comprehensive list of places where subshells are avoided, but it's typically in situations where only builtins are used, and where there are no redirects.

#!/usr/bin/env ksh

# doCompat arr
# "arr" is an indexed array name to be assigned an index corresponding to the detected shell.
# 0 = Bash, 1 = Ksh93, 2 = mksh
function doCompat {
    ${1:+:} return 1
    if [[ ${BASH_VERSION+_} ]]; then
        shopt -s lastpipe extglob
        eval "${1}[0]="
    else
        case "${BASH_VERSINFO[*]-${!KSH_VERSION}}" in
            .sh.version)
                nameref v=$1
                v[1]=
                if builtin pids; then
                    function BASHPID.get { .sh.value=$(pids -f '%(pid)d'); }
                elif [[ -r /proc/self/stat ]]; then
                    function BASHPID.get { read -r .sh.value _ </proc/self/stat; }
                else
                    function BASHPID.get { .sh.value=$(exec sh -c 'echo $PPID'); }
                fi 2>/dev/null
                ;;
            KSH_VERSION)
                nameref "_${1}=$1"
                eval "_${1}[2]="
                ;&
            *)
                if [[ ! ${BASHPID+_} ]]; then
                    echo 'BASHPID requires Bash, ksh93, or mksh >= R41' >&2
                    return 1
                fi
        esac
    fi
}

function main {
    typeset -a myShell
    doCompat myShell || exit 1 # stripped-down compat function.
    typeset x

    print -v .sh.version
    x=$(print -nv BASHPID; print -nr " $$"); print -r "$x" # comsubs are free for builtins with no redirections 
    _=$({ print -nv BASHPID; print -r " $$"; } >&2)        # but not with a redirect
    _=$({ printf '%s ' "$BASHPID" $$; } >&2); echo         # nor for expansions with a redirect
    _=$(printf '%s ' "$BASHPID" $$ >&2); echo # but if expansions aren't redirected, they occur in the same process.
    _=${ { print -nv BASHPID; print -r " $$"; } >&2; }     # However, ${ ;} is always subshell-free (obviously).
    ( printf '%s ' "$BASHPID" $$ ); echo                   # Basically the same rules apply to ( )
    read -r x _ <<<$(</proc/self/stat); print -r "$x $$"   # These are free in {{m,}k,z}sh. Only Bash forks for this.
    printf '%s ' "$BASHPID" $$ | cat # Sadly, pipes always fork. It isn't possible to precisely mimic "printf -v".
    echo
} 2>&1

main "$@"

out:

Version AJM 93v- 2013-02-22
31732 31732
31735 31732
31736 31732 
31732 31732 
31732 31732
31732 31732 
31732 31732
31738 31732

Another neat consequence of all this internal I/O handling is some buffering issues just go away. Here's a funny example of reading lines with tee and head builtins (don't try this in any other shell).

 $ ksh -s <<\EOF
integer -a x
builtin head tee
printf %s\\n {1..10} |
    while head -n 1 | [[ ${ { x+=("$(tee /dev/fd/{3,4})"); } 3>&1; } ]] 4>&1; do
        print -r -- "${x[@]}"
    done
EOF
1
0 1
2
0 1 2
3
0 1 2 3
4
0 1 2 3 4
5
0 1 2 3 4 5
6
0 1 2 3 4 5 6
7
0 1 2 3 4 5 6 7
8
0 1 2 3 4 5 6 7 8
9
0 1 2 3 4 5 6 7 8 9
10
0 1 2 3 4 5 6 7 8 9 10

The bash manpage reads:

Each command in a pipeline is executed as a separate process (i.e., in a subshell).

While this sentence is about pipes, it strongly implies a subshell is a separate process.

Wikipedia's disambiguation page also describes a subshell in child-process terms. A child process is certainly itself a process.

The ksh manpage (at a glance) isn't direct about its own definition of a subshell, so it does not imply one way or the other that a subshell is a different process.

Learning the Korn Shell says that they are different processes.

I'd say you're missing something (or the book is wrong or out of date).