I would say unhelpful, as it not even uses use strict, and your html quoting style uses ' instead of ", which is wrong.

#!/usr/bin/perl

use strict;
use warnings;

print "content-type: text/html\n\n";

# SET UP AN HTML TABLE
print qq{<table border="1">\n};

# COUNTER - COUNTS EACH ROW
my $count = 1;

foreach my $name (qw( Steve Bill Connor Bradley )) {
    print "  <tr><td>", $count++, "</td>\n",
          "    <td>$name</td>\n",
          "    </tr>\n";
    }
print "  </table>\n";
[download]

Is both more consice and more perlish