$ cat pm_1027453.dat
line1
line2
line3

##</code><code>##

$ perl -Mstrict -Mwarnings -E '
    say do { local $/; <> } =~ /(.*)\Z/m;
' pm_1027453.dat
line3

##</code><code>##

$ perl -Mstrict -Mwarnings -E '
    use Tie::File;
    tie my @lines, q{Tie::File}, q{./pm_1027453.dat} or die $!;
    say $lines[$#lines];
    untie @lines;
'
line3