turning on warnings is a plus. But In general the entire she-bang line is mostly unnecessary on a windows specific application. Active State creates an association between .pl files and perl.exe. The windows shell ignores everything but the switches.
I generally use it to enable warnings and for future compatibility if i ever need to port the script to a *NIX box. But for an app that uses Win32::* this is a moot point, and I'd argue against that being "wrong". under Apache for Windows the she-bang matters and is usually simply #!perl
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