IMHO, that's a rather stupid interpretation of "dualvar". If the string value equals the stringification of the other value (IV or NV), then it shouldn't be considered a "dualvar". But then, that's what one would expect from a lazy XS function. A Perl version would just do 0+$x eq $x instead.

!1 doesn't need to be implemented as a dualvar. $x=''; {no warnings; 0+$x;} is also enough to get you what is needed for !1 (a string value of '' and a numeric value of 0 w/o a warning). The canonical value for !1 that Perl uses happens to be a real dualvar, though. But "both an empty string and zero" isn't enough to imply "dualvar".

Win32::TieRegistry can use dualvars.

Update: To be clearer, a Perl version of isdual() would be:

sub isdual {
    my( $v ) = @_;
    no warnings;
    return 0
        if  int $v ne $v^'0'    # No IV nor NV in value
        ||  $v eq 0+$v          # Cached string just same as IV/NV
        ||  $v == "$v"          # Cached number just same as 0+PV
    ;
    return 1;
}
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