print $a+@b;     #coerce array into number
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This is exactly the same as array.length() in Java. It's not a type conversion.

print $a+$ref_b; #coerce reference into number
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Those are both scalars. Not a type conversion.

my $d=eval %c;   #coerce hash into string
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This one is tricky. What the eval actually gets is certain internal information concerning the hash, which happens to be output as a valid perl expression (a division operation). You've lost all real information about the hash, and therefore is not a type conversion.

my @e=%c;print "@e";  #hashes and arrays are different types.  Oh wait
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My own view on this is that hashes and arrays are both subtypes of lists. So it's not so much a conversion between different types than between different subtypes. There are those that disagree, though.

my @t=12;        #coerce number into array
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This simply makes a scalar containing 12 that is placed as the first element of the list, and the list is then assigned to an array. The scalar is still there, so it's not a type conversion.

I think I've established a pattern here. None of these are really type conversions.