c:\@Work\Perl\monks>perl
use strict;
use warnings;

use Test::Simple tests => 4;
1..4

sub is { $_[0] == $_[1] }

my $x = 3;
my $y = 3;

my $x_ref = \$x;

my $test_ref_1 = \$x;
my $test_ref_2 = \$y;

ok(  is($test_ref_1, $x_ref), 'is Same'      );
ok( !is($test_ref_2, $x_ref), 'is Different' );

ok( $test_ref_1 == $x_ref, '==' );
ok( $test_ref_2 != $x_ref, '!=' );

__END__
ok 1 - is Same
ok 2 - is Different
ok 3 - ==
ok 4 - !=