I'm still not sure you understood what I meant about the logout. It is not supposed to be set up like the LOGIN one. You are supposed to just use a logout.cgi script like the one that is included in the distribution here. There is no additional httpd.conf stuff required to make logout work.

The <FilesMatch> config you have above is redundant. The <Location> part is not doing anything. This is not a mod_perl issue but rather an apache configuration issue, so you should read the apache docs about it. There's a good intro here.