sub are_equal {
   return unless ($_[0][0] eq $_[1][0]);

   return $_[0][1] eq $_[1][1] if ($_[0][0] eq 'STRING');
   return $_[0][1] == $_[1][1] if ($_[0][0] eq 'NUMBER');

   die("Bad data");
}

$a = [ NUMBER => 3     ];
$b = [ STRING => '3.0' ];

print(are_equal($a, $b)?'equal':'not equal', $/);