Just raed the post of ikegami where an other solution was mentioned: U-DOS to DOS file conversion '>:raw:perlio:encoding(UTF-16le):crlf' tested this with the code:

open my $fh4, '>:raw:perlio:encoding(UTF-16le):crlf', 'file4.txt' or d
+ie "$!";
print {$fh4} "\x{FEFF}";
print $fh4 "AB\n";
print $fh4 "CD\n";
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and it looks like newlines are good here.