++perlcapt...short and sweet. There is one misleading aspect to the code, however:

    if ( ref($ref) eq 'HASH') {
        # return the elements as list. No real practical value other
        # than as an exercise.. at least as much as I can see
        return 'ref to HASH', values %$ref;
    } elsif (ref($ref) eq 'ARRAY') {
        # return the elements as a list
        return 'ref to ARRAY', @$ref;
    } elsif (ref($ref) eq 'SCALAR') {
        return 'ref to SCALAR', $$ref;
    } elsif ( not ref($ref)) {
        return 'not a ref';
    } # and so on..
}
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You don't list all reference types; missing are: REF, CODE, and GLOB.

Maybe I'm just picking nits :)

Jon