For something to be really .NET, it would have to have a compiler that generates the .NET intermediate language compiled code, which could then be executed by the common language runtime environment.

SOAP and such are just a small part of what the framework provides; if all you want is SOAP interoperability, there is a perl module for that. Get the newest version, though, because it used to open up a pretty scary security hole...
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Mike

Edit: Looks like you're not the only asking "What the heck is .NET?"