$ perl -Mstrict -wE'$SIG{__DIE__}=sub{last}; die "hi"'
Exiting subroutine via last at -e line 1.
Can't "last" outside a loop block at -e line 1.

# no strict
$ perl -wE'$SIG{__DIE__}=sub{last}; die "hi"'
Exiting subroutine via last at -e line 1.
Can't "last" outside a loop block at -e line 1.

# no warnings
$ perl -E'$SIG{__DIE__}=sub{last}; die "hi"'
Can't "last" outside a loop block at -e line 1.

# -e instead of -E
$ perl -e'$SIG{__DIE__}=sub{last}; die "hi"'
Can't "last" outside a loop block at -e line 1.

# put last in a while loop, dies
$ perl -e'$SIG{__DIE__}=sub{while(1){last}}; die "hi"'
hi at -e line 1.

# put last in a non-loop block, dies
$ perl -e'$SIG{__DIE__}=sub{{last}}; die "hi"'
hi at -e line 1.