I don't think that's correct.
tr/// can only do character-by-character substitutions, so \n as an escaped new line would be 2.

You'd also have to consider any other extenuating circumstances, like having an escaped slash preceding a normal n.
Update
So this perl hacker walks into a bar...

and says "ouch!"
thank you all.

In reply to Re: reverse quotemeta? (boo) by boo_radley
in thread reverse quotemeta? by sparky8342

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