If you use Mac OS X >= 10.6, use gnu tar (/usr/bin/gnutar) to avoid PAX headers. It's also important to rename (shorten) long file names (>= 100 characters) in the distribution.
Error: PaxHeader/PerlIO-via-UnComment-0.06,PaxHeader/PerlIO-via-UnComment-0.06,PerlIO-via-UnComment-0.06/PaxHeader/CHANGELOG,PerlIO-via-UnComment-0.06/PaxHeader/CHANGELOG,PerlIO-via-UnComment-0.06/PaxHeader/MANIFEST,PerlIO-via-UnComment-0.06/PaxHeader/MANIFEST,PerlIO-via-UnComment-0.06/PaxHeader/t,PerlIO-via-UnComment-0.06/PaxHeader/t,PerlIO-via-UnComment-0.06/PaxHeader/README,PerlIO-via-UnComment-0.06/PaxHeader/README,PerlIO-via-UnComment-0.06/PaxHeader/TODO,PerlIO-via-UnComment-0.06/PaxHeader/TODO,PerlIO-via-UnComment-0.06/PaxHeader/VERSION,PerlIO-via-UnComment-0.06/PaxHeader/VERSION,PerlIO-via-UnComment-0.06/PaxHeader/META.yml,PerlIO-via-UnComment-0.06/PaxHeader/META.yml,PerlIO-via-UnComment-0.06/PaxHeader/lib,PerlIO-via-UnComment-0.06/PaxHeader/lib,PerlIO-via-UnComment-0.06/PaxHeader/Makefile.PL,PerlIO-via-UnComment-0.06/PaxHeader/Makefile.PL,PerlIO-via-UnComment-0.06/PaxHeader/META.json,PerlIO-via-UnComment-0.06/PaxHeader/META.json,PerlIO-via-UnComment-0.06/lib/PaxHeader/PerlIO,PerlIO-via-UnComment-0.06/lib/PaxHeader/PerlIO,PerlIO-via-UnComment-0.06/lib/PerlIO/PaxHeader/via,PerlIO-via-UnComment-0.06/lib/PerlIO/PaxHeader/via,PerlIO-via-UnComment-0.06/lib/PerlIO/via/PaxHeader/UnComment.pm,PerlIO-via-UnComment-0.06/lib/PerlIO/via/PaxHeader/UnComment.pm,PerlIO-via-UnComment-0.06/t/PaxHeader/UnComment.t,PerlIO-via-UnComment-0.06/t/PaxHeader/UnComment.t