That's an interesting question, but first, what are the basic elements of Perl? The functions? The datatypes? The contexts? Control structures? If so, that's a tremendous amount of variability that could give rise to any number of "Euler equations".

It seems unlikely to me that you could come up with a single comprehensive expression of the internal cohesiveness of a programming language. I think you'd either have to reduce it's components to more basic notions (for example, thinking of Perl's datastructures as variations of the list datatype), or generate some higher level principles using Perl. Notice that the elements of math that Euler was relating were precisely defined ideas expressed within the language of mathematics, not the language of mathematics itself, if that makes any sense.