If you don't mind the warnings that are generated with warnings turned on, here is a simple solution:

my @arry = grep /^[^#]/, qw(
    one
    two
    three
    #four
    five
);
[download]

It doesn't catch comments from the middle, but that's because i chose not to - just a simple comment at the beginning usually suffices.

jeffa

L-LL-L--L-LL-L--L-LL-L--
-R--R-RR-R--R-RR-R--R-RR
F--F--F--F--F--F--F--F--
(the triplet paradiddle)