foreach my $tag ( _all_html_tags() ) {
    eval "sub $tag {
        return _tag_func(\$tag,\@_);
    }";
...
# again for end and start tags

##</code><code>##

foreach my $tag ( _all_html_tags() ) {
    *$tag = sub { return _tag_func($tag,@_); }
...

##</code><code>##

  DB<106> $tmpl = '$#abc#=15' 
 => "\$#abc#=15"

  DB<107> $placeholder{abc}='str'
 => "str"

  DB<108> $tmpl =~ s/#(\w+)#/$placeholder{$1}/g
 => 1

  DB<109> $tmpl
 => "\$str=15"

  DB<110> eval $tmpl
 => 15

  DB<111> $str
 => 15

##</code><code>##

    eval sprintf <<'__CODE__', $tag;
        sub %1$s {
            "<%1$s>",@_,"</%1$s>";
        }
__CODE__