The year 2038 might not have an impact in Perl directly. But there are quite a few file formats (or variants) around that encode dates in 32 bits.

From what i dimly remember, at least older JPEG versions used 32 bit Unix timestamps in the EXIF metadata. So even something trivial like sorting your photo archive by age might need some additional code.

And all those external APIs, especially to embedded systems and microcontrollers, might need a closer look. Those things are often around for ages. For context: Until a few years ago, some highrises in U.S. cities still had to run AC-to-DC converters in their basement tol run the elevator motors installed before WW1.

If you thing your "shiny new" elevator vom 2001 supports 64 bit, well, think again. Those things often have just enough smarts to refuse service if you miss the maintenance interval, but you might need special software that resets the maintenance date acdcording to the 32 bit overflow after 2038. And even if the elevator got a firmware update, the "maintenance reset" software on the engineers laptop might still run on TinyPerl 5.8 ;-)