#!/usr/bin/perl
use 5.014;
# 972317
my @arr1 = ('C:\abc\def\zz456','C:\abc\xyz\ab123','C:\abb\bba\ac234','C:\abc\xyz\ab321');
my @arr2 = qw/ab123 ac234 ad456 ab321/;              # no match for C:\abc\def\zz456
my $dir_entry;

my @arr3 = grep { $dir_entry = $_; not grep { $dir_entry =~ /\Q$_/i } @arr2 } @arr1;

say "Following is/are dir entry/entries (in \$arr1) without matching items in \@arr2";
say each(@arr3);