/usr/lib/rpm/fileattrs/perl.attr is in rpm 4.12.0.2+dfsg1-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | %__perl_requires %{_rpmconfigdir}/perl.req
%__perl_magic ^.*[Pp]erl .*$
%__perl_flags exeonly
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