# always use strict and warnings - debugging for free!
use strict;
use warnings;

my %current = ('C:\1\x\3\4' => 'created',
               'C:\1\x\3'   => 'created',
               'C:\1\x'     => 'created'
               'C:\1\2\3\4' => 'deleted',
               'C:\1\2\3'   => 'deleted',
               'C:\1\2'     => 'deleted'
              );
my %unique;
node:
foreach my $node (sort keys %current) {
  #look for parent directories in %unique
  #skip this one if we find a match
  my @aNames = split(/\\/, $node);
  my $k='';
  for my $i (0..$#aNames) {
    $k .= '\\' if $i;
    $k .= $aNames[$i];
    next node if exists $unique{$k};
  }

  #no match, so this is the actual directory that moved
  $unique{$k} = $current{$k};
}

use Data::Dumper qw(Dumper);
print(Dumper(\%unique));

#outputs
#$VAR1 = {
#          'C:\\1\\x' => 'created'
#          'C:\\1\\2' => 'deleted'
#        };