Neato. On my system (WinXP, ActiveState) I get

/
stderr
_<.\win32.c
_<perllib.c
utf8::
"
CORE::
DynaLoader::
stdout
attributes::

stdin
ARGV
INC
ENV
Regexp::
_<..\perlio.c
UNIVERSAL::
$
main::
-
Win32::
PerlIO::
_<..\universal.c
0

@
_<..\xsutils.c
STDOUT
IO::

_
+
STDERR
Internals::
STDIN
DB::
<none>::
[download]

Wish I could draw some brilliant conclusion from that... well, I do notice that, with regards to the .c files that get mentioned, with ActiveState you get perllib.c and win32.c instead of perlmain.c.