You can see that kind of double bookkeeping in ExtUtils::MakeMaker

http://search.cpan.org/grep?cpanid=MSCHWERN&release=ExtUtils-MakeMaker-6.63_02&string=no+critic&i=1&n=1&C=0

 $VERSION = eval $VERSION;    ## no critic (BuiltinFunctions::Prohibit
+StringyEval)

no strict 'refs';    ## no critic

eval "require $class" unless $INC{"ExtUtils/MM_$OS.pm"}; ## no critic
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Mistake? no

Stupid? could be -- can't be worse than adding  # / to  %/ for editors with stupid syntax hilighting