できた

#! /usr/bin/perl -w
# 
# openModule.pl - opens module file.
#
# -- PB User Script Info --
# %%%{PBXName=Open Perl Module File}%%%
# %%%{PBXInput=Selection}%%%
# %%%{PBXOutput=Discard}%%%
# %%%{PBXKeyEquivalent=@$m}%%%
#
use strict;

my $module = "%%%{PBXSelectedText}%%%";
$module =~ s/::/\//g;
for (@INC) {
    my $file = $_."/".$module.".pm";
    if (-e $file) {
        my $as = <<"END";
set thePath to "$file" as POSIX file
tell application "Xcode"
    activate
    open file thePath
end tell
END
        system("osascript -e '$as'");
        exit 0;
    }
}

exit 0;