foreach $track (@playlist) { 
  print "| Track: $track\n"; 
  unless (open PIPE, "-|") {
    # I'm the kid
    $SIG{INT} = 'IGNORE';
    exec "ssh $machine \"cat $soundroot/$track\" | mpg123 -";
    die "Cannot exec ssh: $!";
  }
  # rest of your loop goes here
}