You have that wrong. :) Witness:

my $list = 'some default item';
my @list = (1, 2, 3, 4);
foreach (@list) {
    print "$list\n";
}
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If you change the print line to print "$_\n";, you'll see the aliasing in effect. (It doesn't matter whether you use for or foreach, as they're synonyms.)

Of course, there's a deeper misunderstanding, namely that declaring a lexical does not create what most people in the know might consider a typeglob (at least, not in a symbol table. It's put in a pad.). Nor are the values pointed to by typeglob slots automatically populated by iterating over an aggregate of the same name.

It is true that when you do cause a new typeglob to be created, it does automagically get a new scalar in the appropriate slot, but that's done as an optimization, and not for any aliasing.