You have some "brain twisting" stuff here.

First, I would suggest using /, forward slash instead of \\. This is portable and will work on Windows.

Now, what do you you think this does?

opendir(DIR, $srcdir) or die "Can't open $srcdir: $!"; 
    my @files = grep {!/^\.+$/} readdir(DIR);
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This looks pretty good, but readdir doesn't give a full path..@files is just some names within the $srcdir. If you want to use @files, and do some kind of a test like -M, you will need to prepend the $srcdir to get a full path name!