Ok, sorry I noticed some potential problems that I feel need pointing out. Here goes:

1) "use lib" is used in the perl module but it isn't needed.

2) Data::Dumper debugging code is left in the code. That's not a major issue but it is loading a module that isn't needed. The reason for pointing this out too is that GT::Dumper is a better option for compatiblity sake (yes I know DAta::Dumper is standard but still).

3) Excessive use of "my" at the top. my() is actually a sub-routine so there about 13 sub-routine calls when this could be reduced to one or two by declaring more than one variable at once.

4) "not" used where "!" would be more appropriate.

5) Unnecessary escaping of single quotes inside qq||

6) Incorrect use of "ne" when comparing numerics. Should use "!="

7) Incorrect use of eq when comparing numerics. Should use "=="

8) Unnecessary use of parenthesis in regexes when no capturing is needed (this affects speed).

9) Escpaing of forward slashes in regexes could be avoided by changing the substitution delimiter.

10) Use of my() outside a sub-routine (thanks Yogi).

That's it for now - there may be other things I've missed. I think the plugin would fail under mod_perl.

This is intended as constructive criticizm.