(my $lintags_inssql = <<~'SQLSTR') =~s/(?:^\t*|\n)/ /gmx;
    INSERT INTO linktags (filesrc, metadir, tagname, tagvalue, symlink
+, filesref, dirtype,status) 
    SELECT  a.filesrc, a.metadir, tagname, tagvalue,
## This is line 4486 ##        metadir||'/'||tagname||$1||tagvalue||$1
+||filenameparts[1]||'_'||array_to_string(linka[linkano-2:linkano-1]
## line 4486 ##
    ,'_')||filenameparts[2] symlink
        ,filesref,dirtype,'new'
    FROM
        (SELECT DISTINCT  l.filesrc, c.metadir||'/0_meta' metadir, tag
+name, tagvalue
            ,string_to_array(filesrc,$1)linka,
         
            cardinality(string_to_array(filesrc,$1)) linkano,
            regexp_matches(filesrc,'.*/(.*)(\..*)') filenameparts,
            filesref, dirtype
            FROM public.linktags l
            JOIN chkmeta c ON l.filesrc  LIKE c.metadir||'%' WHERE (st
+atus='new')
        ) a

     ON CONFLICT(symlink) DO UPDATE SET dirtype=EXCLUDED.dirtype
    SQLSTR
[download]

perlcritic error

Hard tabs used at line 4486, column 64. See page 20 of PBP. (Severity: 3)
Literal line breaks in a string at line 4486, column 64. See pages 60,61 of PBP.
(Severity: 3)

perlcritic cmd

sudo perlcritic --force -1 /usr/bin/use_videotagspg|grep -i -B2 'hard tabs'

.perlcriticrc

[TestingAndDebugging::ProhibitNoStrict]
allow = refs
[download]

I downloaded the code, removed the ## comments, included the standard boilerplate for scripts (shebang, strictures, warnings) and run freshly installed perlcritic on it:

$ perlcritic --force -1 1.pl
Code is not tidy at line 1, column 1.  See page 33 of PBP.  (Severity:
+ 1)
No package-scoped "$VERSION" variable found at line 1, column 1.  See 
+page 404 of PBP.  (Severity: 2)
Regular expression without "/s" flag at line 6, column 38.  See pages 
+240,241 of PBP.  (Severity: 2)
[download]

map{substr$_->[0],$_->[1]||0,1}[\*||{},3],[[]],[ref qr-1,-,-1],[{}],[sub{}^*ARGV,3]

Very tangentially related but: perl (and perlcritic) will honour cpp-style #line filename linenumber directives so you can embed those in disjoint snippets to get line numbers to line up (as it were) with the original full source.

Update: additionally I get the same output (perlcritic 1.138, perl 5.30.2) albeit with the regex error reported at line 4483 since I diddled in #line 4483 before the first line of code after similar shebang/strict/warnings.

The cake is a lie.
The cake is a lie.
The cake is a lie.

Like choroba, I also can't reproduce those two policy warnings here either, with versions 1.134 and the latest 1.138. What version of Perl::Critic do you have installed? (perlcritic --version) And do you perhaps have any other Perl::Critic::* add-ons installed?

1.132 (rpm for fedora 30),Nothing else installed