The closest thing I see is Win32::NetResource, which has provisions for connecting to shares, but I don't see any implementation for actually using those shares.

Stabbing in the dark here; If I had to do this, the first thing I would look to see is if there are Win32 API calls to connect a remote share to a local drive letter, use the Win32::API module to do this, then access the file as if it were on a local drive.