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my $content = do {
    open my $fh, '<', $file or die "Couldn't open $file: $!\n";
    local $/ = undef;
    <$fh>;
};

my $content;
{
...
    local $/ = undef;
    $content = <$fh>;
}

my $content = sub {
    my $file = shift;
...
    local $/ = undef;
    return <$fh>;
}->($file);

ok 1;

...
}

ok 3;