Actually, if it was the other way around (developing on Linux, deploying on Win32) is that I'd be worried.

Mostly everything that runs under Win32 will run under Linux, but not the other way around (besides, obviously, Win32::* modules).

The only real problem I think is a fairly simple one: the path separator. But if you use '/' as a path separator on Win32 it will gladly work without complaining. And there's File::Spec that you already mentioned.

I think that, in a perfect world, perl should be really portable. But since that's not where we are, it's pretty easy to keep away from the non-portable features, if you need portability.