A third way is to use POD directives:

Unfortunately, if you're actually using POD to document your scripts, that might not work so well. You can (mostly) get around this issue by using =begin comment / =end comment:

# this part is currently runnable:

my $foo = "bar\n";

=begin comment

my $baz = "blah";

# lots more code that I don't want to use right now...

=end comment

=cut
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The one thing to beware of when doing this is if you're trying to comment out other POD -- a =cut in the middle of it will screw you up, and I'm guessing there might be other things that could as well