use CGI qw(:standard -nodebug); 

... same code through open () ...

my $table_cell = sub {
    print "table_cell called\n";
    (@linkName)
         ? return td( {-align => "left"}, 
               a( {-href => pop( @linkURL ) }, pop( @linkName ) )
           )
         : return td();
};

my $table_rows = sub { 
    print "table_rows called\n";
    my $rows;
    foreach (@linkName) {
        $rows .= Tr( &$table_cell, &$table_cell );
    }
    return $rows;
};

print FILE (
    start_html( -title => "Favorite Links",
                -bgcolor => "#000000",
                -link => "$lcolor",
                -alink => "$lcolor",
                -vlink => "$lcolor"),
    table( { -align => "center" }, &$table_rows ),
    end_html()
) or die "write error: $!\n";

... and close ...