package main;
use Data::Dumper;
print Dumper \%INC;

##</code><code>##

 9:27:50.65 C:\test\EVA>
test1
+++ I'm here!  Exporter::VA import VERSION
module M1 loaded
+++ I'm here!  M1 --verbose_import &foo bar baz quux bazola $ztesch --dump
(Exporter::VA) ===processing import parameter (&foo)===
Got It:  *{"C1::foo"}= CODE(0x1cff884)
(Exporter::VA) ===processing import parameter (bar)===
(Exporter::VA) adding leading & to (bar) entry in export definition
Got It:  *{"C1::bar"}= CODE(0x1cff950)
(Exporter::VA) ===processing import parameter (baz)===
(Exporter::VA) adding leading & to (baz) entry in export definition
Got It:  *{"C1::baz"}= CODE(0x1cffa1c)
(Exporter::VA) ===processing import parameter (quux)===
(Exporter::VA) adding leading & to (quux) entry in export definition
Got It:  *{"C1::quux"}= CODE(0x1cffae8)
(Exporter::VA) ===processing import parameter (bazola)===
(Exporter::VA) adding leading & to (bazola) entry in export definition
Got It:  *{"C1::bazola"}= CODE(0x1cfe870)
(Exporter::VA) ===processing import parameter ($ztesch)===
Got It:  *{"C1::ztesch"}= SCALAR(0x1cff818)
(Exporter::VA) ===processing import parameter (--dump)===
%EXPORT = bless( (
                   '&foo' => '&foo',
                   '.verbose_import' => '1',
                   '&baz' => '',
                   '--verbose_import' => sub { "DUMMY" },
                   '.&unknown_type' => sub { "DUMMY" },
                   '.&begin' => sub { "DUMMY" },
                   '$ztesch' => '',
                   '.&unknown_import' => sub { "DUMMY" },
                   '..worklist' => {
                                     'C1::baz' => sub { "DUMMY" },
                                     'C1::ztesch' => \undef,
                                     'C1::foo' => sub { "DUMMY" },
                                     'C1::bazola' => sub { "DUMMY" },
                                     'C1::quux' => sub { "DUMMY" },
                                     'C1::bar' => sub { "DUMMY" }
                                   },
                   '&quux' => \$EXPORT{'..worklist'}{'C1::quux'},
                   '..home' => 'M1',
                   '--dump' => sub { "DUMMY" },
                   '.&end' => sub { "DUMMY" },
                   '.warnings' => 1,
                   '..client_default_version' => {
                                                   'C1' => '☺ '
                                                 },
                   '&bar' => 'internal_bar',
                   '&bazola' => sub { "DUMMY" },
                   '.check_user_option' => sub { "DUMMY" },
                   '.&unknown_feature' => sub { "DUMMY" }
                 ), 'Exporter::VA' );

+++ I'm here!  Exporter::VA :normal HASH(0x1f37bdc)
module M2 loaded
+++ I'm here!  M2 foo baz $ztesch :tag1
called .&begin
called .&end
+++ I'm here!  Exporter::VA :normal HASH(0x1f30744)
module M3 loaded
+++ I'm here!  M2 foo baz --dump
called .&begin
%EXPORT = bless( (
                   ':tag1' => [],
                   '&thud' => \sub { "DUMMY" },
                   '&foo' => '&foo',
                   '&baz' => '&baz',
                   '--verbose_import' => sub { "DUMMY" },
                   '.&unknown_type' => sub { "DUMMY" },
                   '.&begin' => sub { "DUMMY" },
                   '$ztesch' => '$ztesch',
                   '&grunt' => \${$EXPORT{'&thud'}},
                   '.&unknown_import' => sub { "DUMMY" },
                   '..worklist' => {
                                     'C4::baz' => ${$EXPORT{'&thud'}},
                                     'C4::foo' => sub { "DUMMY" }
                                   },
                   '&quux' => '&quux',
                   '..home' => 'M2',
                   '--dump' => sub { "DUMMY" },
                   '.&end' => sub { "DUMMY" },
                   '.warnings' => 1,
                   '..client_default_version' => {
                                                   'C2' => '☺ ',
                                                   'C4' => '☻♥♦♣'
                                                 },
                   '.check_user_option' => sub { "DUMMY" },
                   '&bazola' => \${$EXPORT{'&thud'}},
                   '.&unknown_feature' => sub { "DUMMY" }
                 ), 'Exporter::VA' );

called .&end
so what?
$VAR1 = {
          'M3.pm' => 'M3.pm',
          'Exporter.pm' => 'e:/Perl/lib/Exporter.pm',
          'Carp.pm' => 'e:/Perl/lib/Carp.pm',
          'XSLoader.pm' => 'e:/Perl/lib/XSLoader.pm',
          'strict.pm' => 'e:/Perl/lib/strict.pm',
          'vars.pm' => 'e:/Perl/lib/vars.pm',
          'warnings/register.pm' => 'e:/Perl/lib/warnings/register.pm',
          'warnings.pm' => 'e:/Perl/lib/warnings.pm',
          'M1.pm' => 'M1.pm',
          'overload.pm' => 'e:/Perl/lib/overload.pm',
          'M2.pm' => 'M2.pm',
          'Exporter/VA.pm' => 'Exporter/VA.pm',
          'Data/Dumper.pm' => 'e:/Perl/lib/Data/Dumper.pm'
        };
 9:27:58.40 C:\test\EVA>

##</code><code>##

tree .
Directory PATH listing
Volume serial number is 0012FC94 8C87:E163
C:\TEST\EVA
└───Exporter

 9:47:15.57 C:\test\EVA>
dir ./s
 Volume in drive C has no label.
 Volume Serial Number is 8C87-E163


 Directory of C:\test\EVA

02/12/20  09:26a        <DIR>          .
02/12/20  09:26a        <DIR>          ..
02/12/19  08:04p                   139 Dummy2.pm
02/12/19  08:05p                   139 Dummy3.pm
02/12/20  09:27a        <DIR>          Exporter
02/12/03  11:41p                   990 M1.pm
02/12/06  12:12a                   699 M2.pm
02/12/19  07:41p                   377 M3.pm
02/12/19  08:07p                 1,650 test1.pl
02/12/19  08:07p                   213 test2.pl
              10 File(s)          4,207 bytes

 Directory of C:\test\EVA\Exporter

02/12/20  09:27a        <DIR>          .
02/12/20  09:27a        <DIR>          ..
02/12/19  07:56p                47,722 VA.pm
               3 File(s)         47,722 bytes

     Total Files Listed:
              13 File(s)         51,929 bytes
                            182,636,544 bytes free

 9:47:26.22 C:\test\EVA>