As tye said, you can use #!perl -w on Windows. In fact, you can use the #! line on any platform to specify options. perlrun explains why: 
       The #! line is always examined for switches as the line is
       being parsed.  Thus, if you're on a machine that allows
       only one argument with the #! line, or worse, doesn't even
       recognize the #! line, you still can get consistent switch
       behavior regardless of how Perl was invoked, even if -x
       was used to find the beginning of the script.

[download]
perl itself parses the #! line, even if the operating system ignores it. There are a few other tricks perl does with the #! line, also described in perlrun.

In reply to Re: use warnings vs. perl -w by chipmunk
in thread use warnings vs. perl -w by dmckee

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