my $lastline = do {
    open my $pipe, '-|', tail => -1, $file
        or die "Can't spawn tail: $!\n";
    <$pipe>;
};
print $lastline;

##</code><code>##

while( 1 ) {
    my $file = shift || last;
    # ...
}

##</code><code>##

while( @ARGV ) {
    my $file = shift;
    # ...
}

##</code><code>##

for my $file ( @ARGV ) {
    # ...
}

##</code><code>##

for my $file ( @ARGV ) {
    my $lastline = do {
        open my $pipe, '-|', tail => -1, $file
            or die "Can't spawn tail: $!\n";
        <$pipe>;
    };
    print $lastline;
}