I'm a bit confused by some things in this thread. Try unpacking the source afresh into a new directory - I'll assume that directory is C:/X.
Then 'cd' to C:/X/perl-5.10.1/win32. Since you're (apparently) using a version of MSVC++ that doesn't need or have bufferoverflowU.lib, open the file called 'Makefile' (not 'makefile.mk' - that's for use with 'dmake') and remove (or comment out) the following section of code:

!IF "$(WIN64)" == "define"
LIBBASEFILES    = $(LIBBASEFILES) bufferoverflowU.lib
!ENDIF
[download]

If you don't want to install into C:/perl, you'll also want to edit the INST_DRV and/or INST_TOP entries near the beginning of 'Makefile'.
Then run 'nmake' (which will use 'Makefile', not 'makefile.mk'). That should set in motion a process that takes about 10 minutes to complete. If it runs to successful completion, it should finish with a message something like Everything is up to date. 'nmake test' to run test suite. If it doesn't complete successfully, then we need to see the final error messages.

If 'nmake' succeeds, run 'nmake test', then 'nmake install'. (If there are failures running 'nmake test' you might want to defer the running of 'nmake install' until they've been sorted out.)

Cheers,
Rob