Perhaps something like this would help, since it handles an arbitrarily large list of elements, all of which must be equal to your target value for the statement to return true.

#!/usr/bin/perl

use strict;
use warnings;

my $item1 = 'foo';
my $item2 = 'foo';

my @list = ($item1, $item2);

my $item3 = 'foo';

if ( scalar (grep { $_ eq $item3 } @list) == scalar @list) {
    print "All are equal.\n";
}
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Another way might be to synthesize a large string of $itemN = $item3 type code, and then eval it.

Hope this helped,
-v.