I decided to play with this a little more and wrote a quick implementation of Test::Exit.

Update - use Sidhekin 's Test::Trap instead

Test/Exit.pm

package Test::Exit;
use strict;
use warnings;
use Test::Builder;
use base qw( Exporter );
our @EXPORT = qw( exit_ok exit_nok exit_with );

my $test = Test::Builder->new;

my $exit_callback = sub {};

BEGIN {
    *CORE::GLOBAL::exit = sub { $exit_callback->(@_) };
}


sub exit_with(&$$) {
    my ($coderef, $expected_exit_code, $message) = @_;
    my $exit_called = 0;
    my $exit_code   = 0;

    $exit_callback = sub {
        $exit_called = 1;
        $exit_code = shift
    };

    $coderef->();
    if ($exit_called) {
        if (! $test->ok( $expected_exit_code == $exit_code, $message))
+ {
            $test->diag("expected $expected_exit_code but received $ex
+it_code");
        }
    }
    else {
        fail($message . " - exit not called");
    }
}
sub exit_ok(&$) {
    my ($coderef, $message) = @_;
    my $exit_called = 0;

    $exit_callback = sub { $exit_called = 1};
    $coderef->();
    $test->ok($exit_called == 1, $message);
}

sub exit_nok(&$) {
    my ($coderef, $message) = @_;
    my $exit_called = 0;

    $exit_callback = sub { $exit_called = 1};
    $coderef->();
    $test->ok($exit_called == 0, $message);
}



1;
=head1 NAME

 Test::Exit - Tests whether exit was called

=head2 exit_ok

 exit_ok {
     exit;
 }, 'assert that exit was called';


=head2 exit_nok

 exit_nok {
 }, 'assert that exit was not called';


=head2 exit_with

 exit_with {
     exit 2
 }, 2, 'expect exit(2)';

=cut
[download]

test.pl

use strict;
use warnings;
use Test::More (tests => 3);
use Test::Exit;

exit_ok {
    exit
} "exit called";

exit_nok {
} "exit not called";

exit_with {
    exit 2;
} 2, 'exit code = 2';
[download]

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