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my @filters = (
   ( map { my $re = $_; sub { $_[0] =~ $re } } @accept ),
   ( map { my $re = $_; sub { $_[0] !~ $re } } @reject ),
);

my @filters = (
   ( map { my $re = qr/$_/; sub { $_[0] =~ $re } } @accept ),
   ( map { my $re = qr/$_/; sub { $_[0] !~ $re } } @reject ),
);

my $filter;
if ( @accept || @reject ) {
...
}

sub filter { map $_->[0], grep { $_->[1] =~ $filter } @_ }