package SRS::MyTest;
our @ISA;
BEGIN { @ISA = (); }
use parent 'File::Find';
BEGIN { print STDERR "HEREISIT @ISA\n"};

1;

##</code><code>##

delete $INC{'XXX.pm'};
require 'XXX.pm';

##</code><code>##

# main.pl
use XXX ();
delete $INC{'XXX.pm'};
require 'XXX.pm';

##</code><code>##

# XXX.pm
package XXX;
use parent 'File::Find';
our @ISA;
BEGIN { print STDERR "HEREISIT @ISA\n"};

1;

##</code><code>##

$ perl main.pl
HEREISIT File::Find
HEREISIT File::Find File::Find