#!\perl\bin\perl
use strict;
use warnings;

my $files = "C:\\Directory";
my $list  = "C:\\Test.sdf";

my %keepList;

open my $namesIn, '<', $list or die "Failed to open file: $!\n";

while (<$namesIn>) {
    chomp;
    $keepList{$_} = 1;
}
close $namesIn;

opendir my ($filesScan), $files;

while (my $filename = readdir $filesScan) {
    next if exists $keepList{$filename};
    
    unlink "$files\\$filename" or warn qq{cannot delete $filename: $!+};
}

closedir $filesScan;