That looks backwards to me. In fact I'd code access as:

for my $record (@records) {
    for my $line (@$record) {
        ....
    }
}
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$records[firstrecord][firstarray] could also be written $records[firstrecord]->[firstarray] to emphasise that @records is an array of references to arrays. Keep in mind that Perl only allows scalar values for arrays and hashes, but a reference to something (like and array) is a scalar.