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my @dev_flash000 = ();
my @dev_flash001 = ();
# ...
my @dev_flash027 = ();

my %dev_flash; # an HoA
for my $index (0..27) {
     @{$dev_flash{$index}} = ();
}

    my $dev_flash000 = read_file('temp/dev_flash000');
    my $dev_flash001 = read_file('temp/dev_flash001');
    # ...
    my $dev_flash001 = read_file('temp/dev_flash027');

my @dev_content; # using a different variable name for clarity
for my $i (0..27) {
     my $file_index = sprintf "%02i", $i;
     $dev_content[$_] = read_file("temp/dev_flash0$file_index")
}

for my $i (0..27) {
     my $file_index = sprintf "%02i", $i;
     # ...
    }
}

    my $dev_flash000 = read_file('temp/dev_flash000');
    compare($file, $dev_flash000, 'temp/dev_flash000');
...
    # ...
    my $dev_flash001 = read_file('temp/dev_flash027');
    compare($file, $dev_flash027, 'temp/dev_flash027');