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#!/usr/local/bin/perl -l
use strict;
...

print '$bytes (STDOUT is UTF-8): ', $bytes;
print '$chars (STDOUT is UTF-8): ', $chars;

$bytes eq \x{f1} ? no match
$chars eq \x{f1} ? match

$bytes: ñ
$chars: 
$bytes (STDOUT is UTF-8): ñ
$chars (STDOUT is UTF-8): ñ