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in reply to Re^2: Improve readability of Perl code. Naming reference variables.
in thread Improve readability of Perl code. Naming reference variables.

What you're referring to in your last sentence is what some call "edge cases". These edge cases, where there may be ambiguity to the reader of the code is where your extremely brief comments should go. Code should document itself, but if you feel the reader may scratch their head:

... my $x = thing_list(); # href ...

Of course, that's a pretty trivial example, but you get the point.