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my $file="simple.txt";
open(FILE, "<:utf8", $file) or die "can not open $file";
...
#  print "1: $s1\n2: $s2\n";
  die "different data" if ($s1 ne $s2);
}

utf8 "\xD0" does not map to Unicode at ./essai.pl line 8, <FILE> line 
+1.
different data at ./essai.pl line 21.