Unlike unix, it's common but not standard to put a \n on the last line in DOS/Windows. <FILE> handles the missing \n, but your code chops off the last line. The following handles both the presence and absense of the last \n:

#!/usr/bin/perl -w
use strict;

my @files_to_process= (
                        {data=>"The quick\n" .
                               "brown fox\n" .
                               "ran over\n" .
                               "the purple\n" .
                               "witch. So\n".
                               "there!"}
                      );

foreach my $record (@files_to_process) {
   while ($record->{data} =~/(.*\n|.+$)/g) {
        chomp(my $line = $1);
        print "[$line]\n";
    }
}
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