Yes.

#! perl -slw
use strict;
use Carp qw[ cluck ];

my $x = 0;

$SIG{ __DIE__ } = sub{ $x = 1 };

sub DESTROY{ cluck 'DESTROY called' . ($x ? ' after die':'') }

{ 
    my $r=bless[]; 
}

my $r = bless[]; 

die 'dying';    

__END__
c:\test>junk79
DESTROY called at C:\test\junk79.pl line 9
        main::DESTROY('main=ARRAY(0xacf98)') called at C:\test\junk79.
+pl line 15
        eval {...} called at C:\test\junk79.pl line 15

dying at C:\test\junk79.pl line 17.
DESTROY called after die at C:\test\junk79.pl line 9
        main::DESTROY('main=ARRAY(0x2e67e8)') called at C:\test\junk79
+.pl line 17
        eval {...} called at C:\test\junk79.pl line 17
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