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$s = undef;
@a = ();
%h = ();

undef $s;
undef @a;
undef %h;

$ perl -MDevel::Peek -e'
    $s = "abc"; Dump $s;
...
  REFCNT = 1
  FLAGS = ()                 <-- Var is undefined
  PV = 0                     <-- undef freed the buffer