***RESOLVED***

OK, I solved my problem. Thanks to everyone who put in their feedback. Although the "style" may not be what everyone thinks it should be, it works and it works well. I will use some of your tips to cleanup the script once I have it working the way that I want.

So.. FonkyMonk pointed me to in the right path. I still wasn't sure of the syntax so here is what I did:

-I enabled the debug feature of Mail::Sender

-I put all my values back in that had previously worked

-I looked at the output of the debug and then with some print statements

-I managed to get the same output from grabbing the information from the other file with the following relevant syntax:

foreach $Line (<TESTFILE>) {
    if ($Line =~ m/To\s*=\s*(.*)/) {
        push(@To,$1);
        print "To = <@To>\n";
    }
}

$Sender->OpenMultipart({
        to      => \@To,
        subject => "$Subject",
        });
[download]

I hope this helps someone else in the future. (This ends my very first post ever in 6 years of using linux...it's a hell of a community out there.. keep up the good work everyone!)