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open my $fh, '+<:utf8', 'file.in.xml' or die $!;
my $line = <$fh>;
$line=~s/<\?xml.+encoding="\Kutf-16"/utf-8" /
...
seek $fh,0,0 or die $!;
print $fh $line;
close $fh;

perl -v

This is perl 5, version 24, subversion 0 (v5.24.0) built for MSWin32-x
+64-multi-thread

#!/usr/bin/perl
use 5.024;
use strict;
...
  corners of the cove all at the same time. -->
  <key>7ac8b1d8-ff60-4b55-8fe0-ea809d9f5b02</key>
</keys>