Set uses_from_macos_elements in all cases

Library/Homebrew/extend/os/mac/software_spec.rb

@@ -7,19 +7,21 @@ class SoftwareSpec
   undef uses_from_macos
 
   def uses_from_macos(deps, bounds = {})
-    @uses_from_macos_elements ||= []
-
     if deps.is_a?(Hash)
       bounds = deps.dup
-      deps = bounds.shift
+      deps = [bounds.shift].to_h
     end
 
-    bounds = bounds.transform_values { |v| MacOS::Version.from_symbol(v) }
-    if MacOS.version >= bounds[:since] ||
-       (Homebrew::EnvConfig.simulate_macos_on_linux? && !bounds.key?(:since))
     @uses_from_macos_elements << deps
-    else
+
+    bounds = bounds.transform_values { |v| MacOS::Version.from_symbol(v) }
+
+    # Linux simulating macOS. Assume oldest macOS version.
+    return if Homebrew::EnvConfig.simulate_macos_on_linux? && !bounds.key?(:since)
+
+    # macOS new enough for dependency to not be required.
+    return if MacOS.version >= bounds[:since]
+
     depends_on deps
   end
 end
-end

Library/Homebrew/formula.rb

@@ -1903,7 +1903,6 @@ class Formula
   # @private
   def to_hash
     dependencies = deps
-    uses_from_macos = uses_from_macos_elements || []
 
     hsh = {
       "name"                     => name,
@@ -1941,7 +1940,7 @@ class Formula
       "optional_dependencies"    => dependencies.select(&:optional?)
                                                 .map(&:name)
                                                 .uniq,
-      "uses_from_macos"          => uses_from_macos.uniq,
+      "uses_from_macos"          => uses_from_macos_elements.uniq,
       "requirements"             => [],
       "conflicts_with"           => conflicts.map(&:name),
       "caveats"                  => caveats&.gsub(HOMEBREW_PREFIX, "$(brew --prefix)"),

Library/Homebrew/formula_auditor.rb

@@ -264,8 +264,7 @@ module Homebrew
           next unless @core_tap
 
           # we want to allow uses_from_macos for aliases but not bare dependencies
-          if self.class.aliases.include?(dep.name) &&
+          if self.class.aliases.include?(dep.name) && spec.uses_from_macos_elements.exclude?(dep.name)
-             (spec.uses_from_macos_elements.blank? || spec.uses_from_macos_elements.exclude?(dep.name))
             problem "Dependency '#{dep.name}' is an alias; use the canonical name '#{dep.to_formula.full_name}'."
           end
 

Library/Homebrew/language/perl.rb

@@ -11,10 +11,10 @@ module Language
       module_function
 
       def detected_perl_shebang(formula = self)
-        perl_path = if formula.uses_from_macos_elements&.include? "perl"
+        perl_path = if formula.deps.map(&:name).include? "perl"
-          "/usr/bin/perl#{MacOS.preferred_perl_version}"
-        elsif formula.deps.map(&:name).include? "perl"
           Formula["perl"].opt_bin/"perl"
+        elsif formula.uses_from_macos_elements.include? "perl"
+          "/usr/bin/perl#{MacOS.preferred_perl_version}"
         else
           raise ShebangDetectionError.new("Perl", "formula does not depend on Perl")
         end

Library/Homebrew/software_spec.rb

@@ -47,6 +47,7 @@ class SoftwareSpec
     @deprecated_options = []
     @build = BuildOptions.new(Options.create(@flags), options)
     @compiler_failures = []
+    @uses_from_macos_elements = []
     @bottle_disable_reason = nil
   end
 
@@ -178,7 +179,10 @@ class SoftwareSpec
   end
 
   def uses_from_macos(spec, _bounds = {})
-    spec = spec.dup.shift if spec.is_a?(Hash)
+    spec = [spec.dup.shift].to_h if spec.is_a?(Hash)
+
+    @uses_from_macos_elements << spec
+
     depends_on(spec)
   end