Update: if BrowserUK is correct, I can be safely ignored.

Opening and closing a file for each record is going to get you lousy performance. If the records are sorted by filename, try (untested):

my $openfile = '';
foreach my $file (@file) {
   my $filename =  $file->{filename};
   my $content = $file->{content};
   if ($filename ne $openfile) {
      $openfile = $filename;
      open(FILE, "> $filename")
         or die "Can't open $filename $!";
   }
   print FILE $content;
}
close(FILE) if $openfile;
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Otherwise, sort by filename (untested):

for my $file (sort {$a->{filename} cmp $b->{filename}} @files) {
 ...
}
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You may get slightly better results saving all the records for a file in an array and then printing them together just before opening the next file (or the close at the end).

If you had a smaller number of files, I'd recommend a hash of filehandles instead:

foreach my $file (@files) {
   my $filename ...
   my $content ...
   if (!$fh{filename}) {
       open $fh{filename}, "> $filename"
          or die ...
   }
   print {$fh{filename}} $content;
}
foreach my $fh (keys %fh) {
   close($fh{$fh});
}
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