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my $module = $^O =~ /MSWin32/ ? "Win32::Foo" : "Unix::Bar";
# /win/ will make Darwin (OSX) users unhappy :-)
...
eval "use $module"
  or die "$module didn't return a true value";
die $@ if $@;

BEGIN{
  if ($^O =~ /MSWin32/) {
...
    Unix::Bar->import();
  };
};

use UNIVERSAL::require;
my $module = $^O =~ /MSWin32/ ? "Win32::Foo" : "Unix::Bar";

$module->require;
$module->import(1,2,3);

BEGIN {
  my $module = $^O =~ /MSWin32/ ? "Win32::Foo" : "Unix::Bar";
...

  $module->import();
};