[MacPorts] #62440: perl5: invalid SDK path hardcoded on macOS 11

[MacPorts]

#62440: perl5: invalid SDK path hardcoded on macOS 11
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  Reporter:  chrstphrchvz  |      Owner:  mojca
      Type:  defect        |     Status:  assigned
  Priority:  Normal        |  Milestone:
 Component:  ports         |    Version:
Resolution:                |   Keywords:
      Port:  perl5         |
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Comment (by ryandesign):

 This would be a good issue to fix before the bulk add of p5.34 ports,
 since not fixing it causes many build failures on macOS 11.

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Ticket URL: <https://trac.macports.org/ticket/62440#comment:5>
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