You asked to get your cgi working not code issues which you have added to this topic.
I gave you a solution to get the full cgi working.
Does this test script in the cgi-bin of XAMPP 1.7.2 work?:
It should print your Windows environment variables.
If so then there is nothing wrong with your cgi-bin or the Perl installation but rather your inability to understand the code you are trying to write.