I know nothing of Tk but you seem to have gotten much advice so far, so I'll make an attempt...

The name findINC is intriguing to me. I'm guessing that this locates a file, in this case an image file, in @INC. I can't find much info in the official docs, except for a mention in the Tk FAQ.

Now, if that is so, that probably means one of two things, maybe both:

1. Your @INC doesn't contain the path to your local files, where your bitmap file is. You can edit @INC at runtime.
2. If you want to provide the picture embedded inside the executable, you probably will have to include it in the executable yourself. Now, I don't know about perl2exe — I do have my doubts about it; but PAR now has a provision to support it — see change #7354. In many ways, PAR is conceptually comparable to perl2exe.

Good luck.