use strict;
use warnings;

my $data = join '', <DATA>;
my $file;

while ($data =~ m/\@include (".*?"|'.*?'|(?:[^\s\\]|\\ )+)/g) {
    $file = $1; $file =~ s/["'\\]+//g;
    print "$file\n";
}

__DATA__
#some "random stuff" @include "some file" did you parse that?
#more 'random' stuff @include 'another file' you sure?
#and more random stuff @include yet\ another\ file positive?