Yes (although strictly speaking, that's an array in scalar context), and also
$ perl -wMstrict -le 'sub foo { print wantarray?"list":"scalar";
return 0; }; print( (()=foo()) ? "true" : "false" );'
list
true
(although strictly speaking, that's a list assignment in scalar context). But there's also perlsyn (emphasis mine):
The number 0, the strings '0' and "", the empty list (), and undef are all false in a boolean context. All other values are true.
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