for (my $i = 3; $i >= 0; $i--) {
  close($handles[$i]);
}
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In Perl, I'd prefer something like this instead of the C style for loop (YMMV of course):

    close $handles[$_] for reverse 0..3;
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(the explicit reverse emphasizes that it's essential here to do something in reverse order of how you'd do it normally)