The untaint option does not work as you expect. If you had continued to read the fine manual immediately after the bit you posted it says:

Note that all names passed to the user's I<wanted()> function are still tainted.

In reply to Re: File::Find untaint in taint-mode under Win32 by tachyon-II
in thread File::Find untaint in taint-mode under Win32 by andreas1234567

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