($foo) = (7,2,4); # list context - comma := list separator
print $foo,"\n";
__END__
7
[download]

$foo = (7,2,4);   # scalar context despite of parens - comma := 'C' co
+mma
print $foo,"\n";
__END__
4
[download]

$foo = (7,2,4) x 3; # comma := 'C' comma, 'x' operates on scalar
print $foo,"\n";
__END__
444
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@foo = (7,2,4) x 3; # comma := list separator, 'x' operates on list
print @foo,"\n";
__END__
724724724
[download]

Parens are just grouping, thus for precedence. They do not provide list context. The list context in

@foo = (7,2,4);
[download]

is enforced by the LHS of the expression. But it is perfectly legal to assign a single scalar to an array. The parens are for precedence first, and then, that being clear, the comma is disambiguated as a list separator, as enforced by the LHS.

_($_=" "x(1<<5)."?\n".q·/)Oo.  G°\        /
                              /\_¯/(q    /
----------------------------  \__(m.====·.(_("always off the crowd"))."·
");sub _{s./.($e="'Itrs `mnsgdq Gdbj O`qkdq")=~y/"-y/#-z/;$e.e && print}