It's just a bunch of replacements and transliterations chained together.

Breaking it down:

#!/usr/bin/perl

s*^*QJwEw=QGv:vt=PGwEvvvEwt=OGUtMGUt=N\@:tKG:A=O> G:GNb,&+ 1%" Z)2" j&
+zz,+*
&&
s^$^ Y+1&E["+0,/0%&- [y*-y&\$+!=Pt:S=QtUSQM%11-RGG444F"##F,/\$Gz)2"/&z
+z^
,
s@$@,+F%1*)=Q SF=QSUUt=PSF:t=OSJ>=NSL>=NtUUGNtUUG=OtGPtG=@
,
y,=:-|"-9,\n"-|,
,
s,&,\\"\\,g
,
s,;,/"/,g
,
s,",===,g
,
s,(\d),' 'x$1,eg
,
print $_;
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which can be tranlsted to:

#!/usr/bin/perl

$a = q|QJwEw=QGv:vt=PGwEvvvEwt=OGUtMGUt=N@:tKG:A=O> G:GNb,&+ 1%" Z)2" 
+j&zz,+|;
$a .= q| Y+1&E["+0,/0%&- [y*-y&\$+!=Pt:S=QtUSQM%11-RGG444F"##F,/\$Gz)2
+"/&zz|;
$a .= q|,+F%1*)=Q SF=QSUUt=PSF:t=OSJ>=NSL>=NtUUGNtUUG=OtGPtG=|;

$a =~ y!=:-|"-9!\n"-|!;
$a =~ s!&!\\"\\!g;
$a =~ s!;!/"/!g;
$a =~ s!"!===!g;
$a =~ s!(\d)!' 'x$1!eg;

print $a;
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