Except that File::Find recurses into subdirectories and the OP didn't indicate that recursion was needed.
Also, there's more conceptual baggage with File::Find. If I'm going to gather the files into an array, how do I do that? How do I not recurse if that's appropriate? Et cetera. It's alot more for someone to have to figure out over a simple glob or readdir
Well, if you're going to use File::Find, you might as well use the saner syntax of File::Find::Rule.
my $dir = "C:/Windows";
my @files = File::Find::Rule
print "$_\n" for @files;