Having a look at your latest release (1.1.5), your test is now a shell script rather than a Perl script. This is really going to FAIL across the board.

Firstly, Windows users are unlikely to have /bin/sh. And secondly, although TAP::Harness can be configured to run shell scripts instead of Perl scripts, your Makefile does not attempt to do so, so the test is being run as if it's Perl.

Is perl Makefile.PL; make; make test even working on your own machine? I can't imagine that it is! If it's not working on your machine, don't expect it to work on anyone else's either!

Really, really, really, you should not need to perform all these manipulations to get your tests to pass!

I'll write back in a few minutes with a patch for 1.1.5 to get tests passing.

UPDATE: here's a patch to fix all the weirdness, and here's a tarball of P-1.1.5 with my fixes applied. If you took that tarball, bumped the version number and released it to CPAN, I imagine you'll get plenty of PASS results from CPAN testers.