c:\@Work\Perl\monks>perl -wMstrict -le
"my $sq = '\ \\  \\\ \\\\  \\\\\ \\\\\\';
 print qq{<$sq> \n};
 ;;
 my $dq = qq{\\  \\\\  \\\\\\};
 print qq{>$dq< \n};
"
<\ \  \\ \\  \\\ \\\>

>\  \\  \\\<

##</code><code>##

c:\@Work\Perl\monks>perl -wMstrict -le
"my $sqsq = 'abc\'';
 print qq{<$sqsq> \n};
 ;;
 my $sqbs = 'abc\\';
 print qq{>$sqbs< \n};
"
<abc'>

>abc\<

##</code><code>##

c:\@Work\Perl\monks>perl -wMstrict -le
"my $s = qq{1,Something\\,\\\\text\\\\text\\0x2B\\\\,X,99};
 print qq{<$s> \n};
 ;;
 my @ra = split qr{ (?<! (?<! \\) \\) , }xms, $s;
 print qq{[$_]} for @ra;
"
<1,Something\,\\text\\text\0x2B\\,X,99>

[1]
[Something\,\\text\\text\0x2B\\]
[X]
[99]