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%hash = (
    foo => 'bar',
...
);

(ref() eq 'CODE') && $_ = \$hash{ $_->() } for values %hash;

%hash = (
    foo => 'bar',
...
);

(ref() eq 'ARRAY') && $_ = \$hash{ $_->[0] } for values %hash;

%hash = (
    foo => 'bar',
...
);

/^REF:(.+)/ and $_ = \$hash{$1} for values %hash;

%hash = ();
for (
...
) {
    $hash{ $_->[0] } = $_->[1];
}

%hash = ();
%temp = (
...
);

$hash{$_} = $temp{$_} for keys %temp;