You can use arrays as filehandles, so any number of files can simply be handled in a loop. The only thing to observe is how to use the filehandles with print:

open ($f[$x],'>','test$x.txt') or die ...
...
print { $f[$y] }  "whataniceview\n";
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You can read about it with 'perldoc -f print' and 'perldoc -f open'