So, a new module named Lingua::Flags is available on CPAN. I wanted to write this module for about an year, but other things got in the middle.
A lot of Lingua:: modules have web interfaces, and a lot of them can benefit from flags to identify languages. Thus, I created this little bundle with 238 flags. You can access them using a function that return a GIF, or using another one, that returns a base64 encoded image to use with the HTML img tag. Unfortunately this kind of inline images do not work under Internet Explorer.