There is only one script using perl in sources (plugins/openxml/common/xp/converter.pl), and it is not installed (it's in EXTRA_DIST).
Indeed, looks like it's only a DEPEND (not RDEPEND)
I don't think perl is even a DEPEND (besides as a dependency via autoconf).
Looking to configure.ac seems that it will die if perl is not present
I saw that, but assumed that all configure scripts do that (hence the remark about autoconf above). But looking at other scripts, I am wrong, so perl should probably be in DEPEND.
+ 13 Dec 2013; Pacho Ramos <pacho@gentoo.org> abiword-3.0.0-r1.ebuild: + perl is only a DEPEND and libxslt is always needed (#493790 and #493878 by + Maxim Kammerer) +