Okay, given all specualtions that were in this thread here is the code that works and solves your problem:
use Win32::OLE;
use Win32::OLE::Variant;
$wmiFileSecSetting = Win32::OLE->GetObject("winmgmts:Win32_LogicalFile
+SecuritySetting.path='E:\\VK'");
my $wmiSecurityDescriptor = Win32::OLE->GetObject('winmgmts:Win32_Secu
+rityDescriptor');
my $v = Variant(VT_DISPATCH|VT_BYREF,$wmiSecurityDescriptor);
$RetVal = $wmiFileSecSetting->GetSecurityDescriptor($v);
print "$RetVal;[".$v->Get->{Owner}->{Name}."]";
BTW documentation inside Win32::OLE::Variant tells us how to use "byval" in Win32::OLE.
Courage, the Cowardly Dog