The #!...\n line at the beginning of an executable file on a Unix system is recognised as telling the kernel that this is a script, to be passed to the interepreter named in the ... part.
If the line is '#!/usr/bin/perl\r\n' (as it would be on a Windows box), the kernel will attempt to find a file called '/usr/bin/perl\r'.
It's a hilarious (but real) solution.
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