Yes there is some difference.

use strict;
use warnings;

my $v = 1;
my $w = 2;
my $x = 1;
my $y = 2;

$v ||= $w;
$x &&= $y;

print "$v, $x\n";

$v = 1;
$w = 2;
$x = 1;
$y = 2;

$v |= $w;
$x &= $y;

print "$v, $x\n";
__END__
1, 2
3, 0
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