I think maybe your missing what I'am trying to get at. This is more of an "Is it possible" question than anything else. A Virtual Filesystem is one way of explaining it. I just would like to provide directory data dynamicly with perl.
But then agian it may not be possible with out going through the rigors of writing a kernel module which is way out side the scope of the question, if this where so then the answer would be a simple "No, you can't do that in perl".