in reply to Intelligent ctags for perl in vim
I refactored pltags.pl into a module Perl::Tags, which I've not got around to releasing, but lives in my svn at http://greenokapi.net/svn/.vim/perllib/Perl/Tags.pm
One of the enhancements over plain old pltags.pl is descending into @INC using a not particularly sophisticated algorithm (looking for lines that look like use directives). If you grub around the rest of the .vim directory you can see how I use it in vim - it's probably not very elegant but it's quite powerful.
update 2007-07-03: bundled up, documented, (but not really tested) at http://search.cpan.org/~osfameron/Perl-Tags/