$data = join '', <DATA>;

print "$_\n" for $data =~ m[\@include\s('[^']+'|"[^"]+"|.+?(?<!\\))\s]g;

__DATA__
#some "random stuff" @include "some file" did you parse that?
#more 'random' stuff @include 'another file' you sure?
#and more random stuff @include yet\ another\ file positive?