For the most part, Perl's garbage collection will handle discarding variables and cleaning up for you automatically. As you suggest, if you're mindful of the imminenet death of a variable scope, don't worry about calling
With that in mind, there are a couple of places where you might want to massage things by hand.
The first is the only one I'd really worry about -- with some thoughtful programming, the second may never come up. I really don't worry about it much, as wise coding tends to minimize memory usage anyway.