I use it sometimes. It is really just a try/catch/throw. I normally use so I don't have to check the return value of a whole bunch of functions. For example: 
eval{
  ##Do DB Stuff
  if($db->Sql($sql)){
    die "Error Querying SQL. Error: " . $db->Error();
  }
  ...
  ## Send email
  my $sender = new Mail::Sender({smtp => $smtp, on_errors => 'die'})||
               die "Failed Mail::Sender object creation: $Mail::Sender
+::Error\n";
  ## Do more Mail::Sender stuff, which will die on failure 
  ##because of on_errors => 'die'
  ...
};

&write_error_log($@) if($@);

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In reply to Re: return eval { die() } idiom by tcf22
in thread return eval { die() } idiom by lestrrat

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