Why are you using Tie::File? Doing line-based matching will be tricky. Unless your files are huge (many megabytes), slurping the entire file will be both faster and easier, and File::Slurp save you from worrying about any temp file mechanics:
use File::Slurp 'edit_file';
edit_file { s!<default>.+?</default>!<default>enabled</default>!sg } '
+inputfile';
With the same inputfile you list, I get the expected output:
this is line 1
this is line 2
<default>enabled</default>
this is line 3
<default>enabled</default>
this is last line
Have a look at File::Slurp for more information on this often overlooked but very handy function.
use strict; use warnings; omitted for brevity.