#!c:/perl/bin/perl -w
$|++;

use strict;
use Inline::Files;

open my $fh, '>', 'foo.txt' or die "open failed: $!";
print $fh do { local $/; (<FOO>, <BAR>) };
close $fh;

__FOO__
foo here

__BAR__
bar here

##</code><code>##

#!c:/perl/bin/perl -w
$|++;

use strict;

CHECK {
  no strict 'refs';

  my %fh = (
    do { local $/; <DATA> } =~
      m#^__(.+?)__\n(.*?)\n?(?=\n?__|\z)#msg
  );
  open *{$_}, '<', \$fh{$_}
    or die "inline open failed: $!" for keys %fh;
}

use vars qw(*FOO *BAR);

open my $fh, '>', 'foo.txt' or die "open failed: $!";
print $fh do { local $/; (<FOO>, <BAR>) };
close $fh;

__DATA__

__FOO__
foo here

__BAR__
bar here