It is the fault of mathematics, and not any particular one
the groups you named.
Floating point numbers simply cannot be stored precisely
on a computer. And the most efficient representations to
use do not round off to nice-looking numbers in base 10.
So what is probably happening is that Access is storing the
floating point number as a float. Perl stores it as a
double. And since Perl stores it with much more accuracy
than it was stored in the database with, when you display
it in Perl you can see the round-off error.
UPDATE
merlyn is of course right. There are a finite number
of exceptions. How many and what they are depends on the
particular hardware you have, and the particular physical
representation of a floating point number that you choose
to use.
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