You'll get the same value assigned to "$s" whether you use parentheses or not.
Sorry, but that's not correct, as choroba showed in his update shortly after posting. The reason is that assignment has slightly higher precedence than the comma.
$ perl -le 'my $s = ("111","bbb"); print $s'
bbb
$ perl -le 'my $s = "111","bbb" ; print $s'
111
$ perl -MO=Deparse,-p -e 'my $s = ("111","bbb")'
(my $s = ('???', 'bbb'));
$ perl -MO=Deparse,-p -e 'my $s = "111","bbb" '
((my $s = '111'), '???');
it will also warn you that the first 3 items are ignored
You get those warnings with commas as well - but it's a good point, since it hints that the OP may not be using warnings. fgg1991: Always Use strict and warnings!
$ perl -wMstrict -e 'my $s = ("111","222","aaa","bbb")'
Useless use of a constant ("111") in void context at -e line 1.
Useless use of a constant ("222") in void context at -e line 1.
Useless use of a constant ("aaa") in void context at -e line 1.
$ perl -wMstrict -e 'my $s = "111","222","aaa","bbb" '
Useless use of a constant ("222") in void context at -e line 1.
Useless use of a constant ("aaa") in void context at -e line 1.
Useless use of a constant ("bbb") in void context at -e line 1.