Chris,
This one is still a false negative on "#!perl -Tw" and is a false positive on "package main; #!!! my co-worker provided this non-Perl-licensed code to Parrot!!!". Yes, that's a highly contrived example. :-) But the false positive would be avoidable by checking the line and column number of the element.
Well spotted! This is another good point to help me test my test; woah is that meta...
Paul