# make File::Find unicode
           $_ = decode('utf8',$_);
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... of course, this assumes that your file system encodes all non-ASCII filename entities as UTF-8. If your filesystem does not do that (like, say, FAT32, or directories mounted via Samba, or HFS+ filesystems) then your script will not return the correct results for these files.

HFS+ encodes filenames as NFD, so you'll likely have to convert them to NFC for comparisons to work properly.