Hallo,
as mentioned above the perl version I´m working with is 5.8.4 on a Solaris 10 intel based x64 server.
I finished the script with the workaround and it is okay but still not sure what the problem is.
The example you posted is working fine, but if I copy paste the code into the "real" script it is not working. Here is the head definition with all the modules needed I suppose that something is not right here:

#!/bin/perl 
use Cwd;
use English;
use Sys::Hostname;
use locale;
use strict;
#use warnings;
use Time::Local;
use Data::Dumper;
use Scalar::Util qw(tainted);

$ENV{'PATH'} = "/bin:/usr/bin:/usr/sbin";
$ENV{SHELL} = "/bin/sh" if exists $ENV{SHELL};
delete @ENV{qw(IFS CDPATH ENV BASH_ENV)};   # Make %ENV safer
[download]

As you can see the taint mode is not enabled be the switch -T, because if you start the tool from command line (only pssible for advanced users) files can be deleted.
The standard user will start this by a graphical interface where sgid is set and perl turn on the tainted mode.

So for my personal interest if somebody has a glue please post.