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#!/usr/bin/env perl
use warnings;
...
    unlink $fh;
}
__END__

C:\path-to\cpan-bugs\proc-bg\hello-pathext.pl => 0
./com-hello.com
...

C:\path-to\cpan-bugs\proc-bg\>echo %pathext%
.com;.exe;.bat;.cmd;.vbs;.vbe;.js;.jse;.wsf;.wsh;.msc;.pl;.COM;.EXE;.B
+AT;.CMD;.VBS;.VBE;.JS;.JSE;.WSF;.WSH;.MSC