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$opt->{'encoding'} ? $opt->{'encoding'} : 'utf-8'

$opt->{encoding} || 'utf-8'

if ( length($line) > 0 || $opt->{'empty'} && $opt->{'empty'} eq 'fill'
+ ) {
  $final_line = $prefix . $line . $suffix;
...
else {
  next;
}

my $empty = $opt->{empty} || '';
...
...
else {
  next;
}

my $empty = $opt->{empty} || '';
my $trim_empty = !$empty;
...
elsif ( !$trim_empty ) {
  push @array, $empty_replacement;
}