Sure, I do it all the time -- B::Deparse basicly does that. There'd be some issues getting it done, but it's certianly doable. It'd be rather difficult getting back to perl source out of the real C backend -- the one that converts your perl source into C code. Of course, that's highly expermental, to the point where I've never even heard of anybody thinking of using it.

As far as decompling Java, have you ever tried doing it? It's valid Java sourcecode, most of the time, but is far from easy to use. Perl's much more introspective, however, and the bytecode is closer to the language. Most importantly, you don't loose the names of variables, since they're still relevant at runtime in perl.

Dissesembling compiled executables is easy, but making heads or tails of the assembley is much harder -- you loose lots of high-level information that asm simply doesn't have the concept of.