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use Benchmark qw(:all) ;

...
                  'regex' => sub { $value =~ /^true$/i },
                  'eq'    => sub { lc $value eq "true" },
                 });

Benchmark: timing 10000000 iterations of eq, regex...

...
           Rate regex    eq
regex  613121/s    --  -45%
eq    1113586/s   82%    --