if ( substr( $_, 0, length($h) ) eq $h )

##</code><code>##

  # we put this in a sub so we can short-circuit via return.
  # pass headers to search for;
  # analyzes $_
  sub matches_a_header {
    for my $h ( @_ ) {
      substr( $_, 0, length($h) ) eq $h and return 1;
    }
    0
  }

  my @matching_records = grep {
    matches_a_header( @headers_to_find )
  } @records;