No, the my @record = ...; inside the inner loop creates a new lexically scoped array each iteration. Consider the following code.

$ perl -Mstrict -wle '
> my @arr;
> foreach my $iter ( 1 .. 3 )
> {
>     my @rec = map { $_ * $iter } ( 1, 2, 3 );
>     push @arr, \ @rec;
> }
> print qq{$_: @$_} for @arr;'
ARRAY(0x22aa8): 1 2 3
ARRAY(0x22b14): 2 4 6
ARRAY(0x22b80): 3 6 9
$
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Note how the references are different for each element of @arr and the contents reflect the value of $iter each time through the loop.

I hope this is helpful.

Thank you for the further clarification, excuse my ignorance. And many thanks :D