It seems Perl (or the C runtime) emulates stat() on Windows.

*eyebrow raise*

https://perldoc.perl.org/perlport#stat, stat

https://github.com/Perl/perl5/blob/blead/t/win32/stat.t

https://github.com/Perl/perl5/blob/blead/t/io/fs.t

https://github.com/Perl/perl5/blob/blead/win32/win32.c#l1492

            else {
                char path_buf[MAX_PATH+1];
                sbuf->st_mode = _S_IFREG;
[download]

https://metacpan.org/pod/Win32::LongPath

https://metacpan.org/pod/Win32::Unicode

https://metacpan.org/pod/Win32::LongPath