The TAP::Harness 3.23 tarball includes a NotBuild.PL file (and no Build.PL file), but the README specifically states:
To use Module::Build (preferred) do:
perl Build.PL
./Build
./Build test
./Build install
Is this just an oversight or is there some reason to avoid using Module::Build? Is this how Build.PL files are normally distributed?
I think this will answer your question:
From the Github:
History for Test-Harness
April 13, 2010
Rename Build.PL to NotBuild.PL to avoid pulling in Module::Build as a dependency for people who've told CPAN.pm to prefer MB over EUMM.
This is so a recent version of T::H can become a dependency of Test::Simple without Module::Build becoming (effectively) a transitive dependency of Test::Simple.