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$ echo foo > a

...
$ perl -MCwd=abs_path -E'say abs_path($_) for @ARGV' a b
/tmp/a
/tmp/b

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C:\Temp\file
\\?\C:\Temp\file          # Via UNC path
...
\\10.0.0.6\C$\Temp\file   # Via IP address
\\localhost\share\file    # Via share
Z:\file                   # Given subst Z: C:\Temp