Just use a hash to eliminate duplicates and File::Basename will do the heavy lifting:

use strict;
use warnings;
use File::Basename qw( fileparse );

my %seen;
while (<DATA>) {
    (undef, my $path, undef) = fileparse( $_ );
    print "$path\n" unless $seen{$path}++;
}

__DATA__
testing123/
foobar/
helloworld/
helloworld/r1/
helloworld/r1/helloworld-5-0.noarch.rpm
helloworld/r1/testfile23.txt
helloworld/r1/tomcat-7.0.27.rpm
helloworld/r2/
helloworld/r2/helloworld-2-0.noarch.rpm
helloworld/r2/testfile12.txt
helloworld/r2/tomcat-5.0.52.rpm
hellotest/
[download]

L-LL-L--L-LL-L--L-LL-L--
-R--R-RR-R--R-RR-R--R-RR
B--B--B--B--B--B--B--B--
H---H---H---H---H---H---
(the triplet paradiddle with high-hat)