Minor issue: I think the line numbers that are reported are incorrect:

$ cat foo.pl 
#!/usr/bin/env perl
use Carp;
carp('boo');    # This is line 3

$ exports foo.pl 
foo.pl:
     7: carp('boo');    # This is line 3
        carp
# use Carp                qw< carp >;
$
[download]

Am I reading that right? It looks like it tells me that the carp call is on line 7, but it is really on line 3. If I make this hack to exports, it seems to give me the line number I expect:

sub ReportExportUse {
    my( $fh, @mods ) = @_;
    my( @exports, %export_mod, %conflict );
    GroupExports( \( @exports, %export_mod, %conflict ), @mods );
    my %mod_export;
    my $inuse = 0;
    if( @exports ) {
        my $match = MatchWords( @exports );
        $match = qr/$match/;
        local $_;
        local $. = 0;      # <------------- HACK
        while( <$fh> ) {
[download]

Here is my new output:

foo.pl:
     3: carp('boo');    # This is line 3
        carp
# use Carp                qw< carp >;
[download]

There is probably a better solution, and I suspect it has something to do with the seek.