One of border cases is: 
sub foo {
    (my $foo, state $bar) = (f(), g());
    ...
}

foo;
foo;  # Should g() be called?

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As for state %record;, that is allowed. It's state in a list assignment that is disallowed. But note that 
state %record;
%record = ( ... );

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doesn't give you any benefits over 
my %record = ( ... );

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You will have to write it as 
state %record;
%record = ( ... ) unless keys %record;

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In reply to Re^3: initialise state variable from list context, NOT! by JavaFan
in thread initialise state variable from list context, NOT! by Random_Walk

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