Checking if your kit is complete...
Looks good
Writing Makefile for AudioCD::Mac
cp Mac.pm blib/lib/AudioCD/Mac.pm
/home/cpanrun/pa-risc1.1/build/5.8.2/bin/perl /home/cpanrun/pa-risc1.1/build/5.8.2/lib/5.8.2/ExtUtils/xsubpp -noprototypes -typemap /home/cpanrun/pa-risc1.1/build/5.8.2/lib/5.8.2/ExtUtils/typemap  Mac.xs > Mac.xsc && mv Mac.xsc Mac.c
cc -c   -D_POSIX_C_SOURCE=199506L -D_REENTRANT -Ae -D_HPUX_SOURCE -Wl,+vnocompatwarnings -DNO_HASH_SEED -D_LARGEFILE_SOURCE -D_FILE_OFFSET_BITS=64 -fast +Onolimit +Opromote_indirect_calls +DAportable +DS2.0   -DVERSION=\"0.25\" -DXS_VERSION=\"0.25\" +Z "-I/home/cpanrun/pa-risc1.1/build/5.8.2/lib/5.8.2/PA-RISC1.1-thread-multi/CORE"   Mac.c
cpp: "Mac.xs", line 6: error 4036: Can't open include file 'Types.h'.
cpp: "Mac.xs", line 7: error 4036: Can't open include file 'Devices.h'.
make: *** [Mac.o] Error 1