As posted by others, Audio::WAV seems to have a bug.
If you still run into problems with the number of open files (maybe you actually need to have more open files than permited for whatever you are doing), try this link for Linux or this link for Windows 200/XP/2003 or this link for Windows 7.
In reply to Re: "Too Many Files Open" problem
by cavac
in thread "Too Many Files Open" problem
by cr8josh
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