in reply to Re^3: CPAN newbie troublesin thread CPAN newbie troubles
No, it's a special case. The code is copied from Win32 and it's explicitly mentioned in the CPAN documentation the OP is quoting.
the recommend approach is to either die in the Makefile.PL or [...] with one of the following messages: [...]OS unsupported.
Emphasis mine.
Sample NA report from die "OS unsupported\n".
Update: Added last paragraph.