Unless, of course, someone decides to comment out this line:

@list = (
#    'item one'
    ,'item two'
    ,'item three'
);
[download]

To be fair, I've never had to comment out the first line of a list in any language. Of course, since you are allowed to have trailing commas, mstone's solution allows you to truly comment out any line. This feature was probably added for this explicit purpose.