LIST and SCALAR context

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See the behavior of localtime().

examples/advanced-perl/localtime.pl

#!/usr/bin/perl
use strict;
use warnings;

my $t = time;

my $lt = localtime($t);
print "$lt\n";       # Fri May 20 11:26:23 2011

my @time = localtime($t);    
print "@time\n";     # 23 26 11 20 4 111 5 139 1

How could we implement something similar?