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my $lastline = do {
    open my $pipe, '-|', tail => -1, $file
...
    <$pipe>;
};
print $lastline;

while( 1 ) {
    my $file = shift || last;
    # ...
}

while( @ARGV ) {
    my $file = shift;
    # ...
}

for my $file ( @ARGV ) {
    # ...
}

for my $file ( @ARGV ) {
    my $lastline = do {
...
    };
    print $lastline;
}