package PerlIO::via::AnyCRLF;    # save as PerlIO/via/AnyCRLF.pm

sub PUSHED {
    my ($class) = @_;
    my $dummy;
    return bless \$dummy, $class;
}

sub FILL {
    my ($self, $fh) = @_;
    my $len = read $fh, my $buf, 4096;
    if (defined $buf) {
        $buf =~ s/\r\n/\n/g;
        $buf =~ s/\r/\n/g;
    }
    return $len > 0 ? $buf : undef;
}
1;

##</code><code>##

#!/usr/bin/perl

use PerlIO::via::AnyCRLF;

open my $f, "<:via(AnyCRLF)", "le.txt" or die $!;

print while <$f>;