#!/usr/bin/perl
use 5.018;
use strict;
use warnings;

my $header_lines = $ARGV[0] // 0;
my $footer_lines = $ARGV[1] // 0;

# skip header
<DATA> for 1 .. $header_lines;

# print everything but the footer lines
my @buffer;
while ( my $line = <DATA> ) {
    chomp $line;
    push @buffer, $line;
    
    say shift @buffer if scalar @buffer > $footer_lines;
}

__DATA__
header 01
header 02
line 01
line 02
line 03
line 04
line 05
footer 01
footer 02
footer 03

##</code><code>##

blingy > buffer.pl 2 3
line 01
line 02
line 03
line 04
line 05

blingy > buffer.pl 1 1
header 02
line 01
line 02
line 03
line 04
line 05
footer 01
footer 02

blingy > buffer.pl 2
line 01
line 02
line 03
line 04
line 05
footer 01
footer 02
footer 03

blingy > buffer.pl 0 3
header 01
header 02
line 01
line 02
line 03
line 04
line 05

blingy > buffer.pl
header 01
header 02
line 01
line 02
line 03
line 04
line 05
footer 01
footer 02
footer 03