Very interesting. I ran this on some test code and the results are very different from SLOCCount (see above). They're around twice as high for the count of lines of code. My guess is that it has something to do with how you're counting POD lines. SLOCCount just stops counting lines of code when it sees
/^=\w/ and starts again when it sees
/^=cut/. Your method seems more sophisticated, but I wonder if it's correct. I plan to investigate more closely to figure out which one is right.
-sam