I don't know about Perl's tool chain, but the ExtUtil::MakeMaker tool chain deletes the manifest after merging it in. 
$(LD) ...
if exist $@.manifest mt -nologo -manifest $@.manifest -outputresource:
+$@;2
if exist $@.manifest del $@.manifest});

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In reply to Re^6: Missing bufferoverflowU.lib by ikegami
in thread Missing bufferoverflowU.lib by BrowserUk

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