perl internal sortsv function is much more advanced...

Possibly so, but still you're comparing C-code to C-code. I said Perl -v- C.

The main problem with Perl's sort is that you have to build an array (or list, but that's worse) first. For a 40 million record file that is going to require 3.6GB(*). And that's beyond any 32-bit OS to handle. And on the basis of the OPs example records, that is only a 4GB file.

So for the 15GB ~165 million record file you're talking a memory requirement--just to hold the data--of ~16GB(*)(assuming 13-byte key and 64-bit offset). Which is beyond the realms of most current 64-bit commodity hardware.

(*)Minimum; much more if you store the entire record (even compressed--when you'd also have to factor in the compression and decompression steps), rather than just keys and offsets. And if you go for the RAM-minimising key+offset method, then you have to re-read the entire input file to construct the output file. Another overhead.

it just uses a very naïve merge sort

It would be interesting to know what you mean by naive in this context?

But I think that you may be missing the point, that the main advantage of most system sort utilities is that they know how to use temporary spill files to avoid running out of memory. Something that is impossible using Perl's internal sort.