I had not noticed before, but perlpodspec does not provide any actual rules for generating anchors, not even for HTML. (There are a few examples in the detailed About L<...> Codes section, but not rules. Indeed, one sentence says "Formatters may choose to ignore the markup for purposes of resolving the link and use only the renderable characters in the section name". "may" in that sentence is a big loophole.)

A few simple rules for generating anchor names might be enough to cover most target formats that allow anchors. If that's not feasible, then at least rules covering HTML anchors.