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Here in the description it clearly mentions that when used as a weapon it is a One Handed, Bludgeoning, Martial Weapon.
None of those qualifiers stop it from being used with two hands to gain 1.5 STR mod.
So unless that text includes a sentence that specifically says it can't be used with two hands, it can regardless of if you like it or not.
The text is not written that way. It's not written "when you shield bash, your shield is a one-handed martial bludgeoning weapon", but "For the purpose of penalties on attack rolls, treat a heavy shield as a one-handed weapon."
There's a difference. By my reading, a shield bash is like a "special attack" you must make with your shield (no joke!), and is calculated as a one-handed attack for feats and such.
I'll repeat it: I'm not against a 2-handed shield bash, it's not game breaking and all, but I'm still not convinced it's RAW.