__DIE_ handlers are different from other handlers. For one, you cannot "catch it", if you try it will still fly away! What is the purpose of a __DIE__ handler then? There are two reasons:

1. to alter the die message,
2. to goto a subroutine (this time with the handler disabled). But your days are numbered: receive another die and you are dead, once the subroutine finishes your life is also finished.