In the simplest form...seems extreme for a module.

I'm afraid I'm the sort of weirdo who will write a module for a one-liner if it means I don't have to type it twice. I'll then code something to inline it automatically if efficiency proves to be an issue :-)

On the other hand, if your attributes are more complex it could easily become worthy of using a module.

It's not that they're more complex, it's that when I refactor code they tend to move around a fair bit between classes. Since I change them a lot, forgetting to tweak a DESTROY method or update a list of attributes is exactly what I'm likely to do. It's an artifact of my development style.