Here is the solution. Note that I was building version 1.00 for various reasons but the same procedure should work for 1.01. I was using ActiveState 5.10.0 build 1004 and MSVC 2005 Pro.

Replace the Module::Build Makefile.PL with an EU::MM one:

#!/usr/bin/perl

use strict;
use ExtUtils::MakeMaker qw(WriteMakefile);

my @INC = (' -Isrc -Iinclude');

WriteMakefile(
    NAME              => 'Encode::Detect::Detector',
    VERSION_FROM      => 'Detector.pm',
    PREREQ_PM         => {},
    ABSTRACT_FROM     => 'Detector.pm',
    AUTHOR            => '',
    INC               => join(' ', @INC),
    C                 => [ glob 'src/*.cpp Detector.c' ],
    H                 => [ glob 'src/*.h' ],
    OBJECT            => q/$(O_FILES)/,
);
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Run Makefile.PL with CC var to enable C++ mode:

$ perl Makefile.PL CC="cl -TP"

$ nmake
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This will fail because it's looking for *.obj files in the src directory but they were built in the main directory.

$ copy *.obj src

$ nmake
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This will compile everything, but not copy Encode/Detect.pm to the correct place.

$ copy Detect.pm blib\lib\Encode

$ nmake test
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Done! There is almost certainly a way within Makefile.PL to work around the last 2 issues, but I didn't want to spend any more time on it.