It depends on you needs. If there is a subroutine you are using in several scripts you should put it in a module.
Probably. Loading a module will usually require a little more overhead than including all the code in your script.
I may be missing something here, but I have never used, nor seen anyone else use, an include file in perl (one that wasn't a module, that is). I imagine you could do neat tricks with eval to include files in a script, though.
Reusability. We are lazy and prefer to only type our code once, then use it whenever we like. Using the module system is the standard way of writing software components in perl and it provides (among other things) support for locating modules in shared (/usr/lib/perl) or private (~/my/perl) directories, namespace protection and version numbers for your modules.