next/last and the comma can be very useful when used with a flag.

You want to loop over the whole array and then test if certain conditions were met (and how often).

my @l_test = (1,2,3,4,5,6,7);
my $found;
foreach my $l_rec (@l_test) {
  $found++, next if $l_rec == 4;
  print $l_rec;
}
print qq{\nskipped 4\n} if $found;
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You need to detect if a loop exited early.

my @l_test = (1,2,3,4,5,6,7);
my ($found, $bad);
foreach my $l_rec (@l_test) {
  $found++, next if $l_rec == 8;
  $bad++,   last if $l_rec > 10;
  print $l_rec;
}
die qq{8 found\n} if $found;
die qq{high number found\n} if $bad;
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