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use Benchmark qw(:all) ;

...
                  'eq'    => sub { lc $value eq "true" },
                  'index' => sub { index( lc $value, "true" ) >= 0 },
                 });

Benchmark: timing 1000000 iterations of eq, index, regex...
        eq:  1 wallclock secs ( 0.89 usr +  0.00 sys =  0.89 CPU) @ 11
+23595.51/s (n=1000000)
...
index  606061/s    --   -1%  -46%
regex  613497/s    1%    --  -45%
eq    1123596/s   85%   83%    --

                  'regex' => sub { $value =~ /true/i },
                  'regex_anch' => sub { $value =~ /^true$/i },
                  'eq'    => sub { lc $value eq "true" },
                  'index' => sub { index( lc $value, "true" ) >= 0 },

Benchmark: timing 1000000 iterations of eq, index, regex, regex_anch..
+.
        eq:  1 wallclock secs ( 0.88 usr +  0.00 sys =  0.88 CPU) @ 11
+36363.64/s (n=1000000)
...
regex_anch  628931/s         4%         --       -32%       -45%
regex       925926/s        53%        47%         --       -19%
eq         1136364/s        87%        81%        23%         --