layers :raw:encoding(UTF-16LE):crlf:via(File::BOM):
 unixencoding(UTF-16LE)utf8crlfutf8viautf8
layers :encoding(UTF-16LE):
 unixcrlfencoding(UTF-16LE)utf8
:raw:encoding(UTF-16LE):
 unixencoding(UTF-16LE)utf8
##</code><code>##

open my $fh, '>:raw:encoding(UTF-16LE):crlf:via(File::BOM)', 'file.reg';