Yep, you can find PerlCE 5.6.x at
this site. I haven't played with it in awhile, but it does have Win32::API, Win32::OLE, and some other modules ported. I think Win32::Sound and SoundRec are essentially just calls to Win32::API, but I haven't investigated beyond that.
It looks as if the PerlCE port has some new life. You can find PerlCE 5.8.x up on
PerlCE.sourceforge.net.
I ran out of space on my ipaq, so perl was one of the first toys that had to go :( Anyone want to buy an ipaq3635 so I can buy a new ipaq5450?