http://www.perlmonks.org?node_id=459398
Description: Recursively traverses two data structures and tests for match. Takes any data type; arrays and hashes must be passed by reference. Returns false if two arrays have the same items in a different order. Streamlined for speed with large numbers of data items.

EDIT: Edited to test CODE refs.

use strict;
use warnings;

sub match {
    return ($_[0] eq $_[1] ? 1 : 0) if ! ref $_[0] && ! ref $_[1];
    my ($x, $y, $i) = @_;
    return 0 if ref $x ne ref $y;
    if (ref $x eq 'ARRAY') {
        return 0 if $#$x != $#$y;
        for ($i = 0; $i <= $#$x; $i++) {
            return 0 if ! match($x->[$i], $y->[$i]);
        } return 1;
    }
    if (ref $x eq 'HASH') {
        return 0 if scalar keys %$x != scalar keys %$y;
        my @x = sort keys %$x;
        my @y = sort keys %$y;
        for ($i = 0; $i <= $#x; $i++) {
            return 0 if $x[$i] ne $y[$i];
        }
        for ($i = 0; $i <= $#x; $i++) {
            return 0 if ! match($x->{$x[$i]}, $y->{$y[$i]});
        } return 1;
    }
    return ($x eq $y ? 1 : 0);
}