The only thing keeping it from being a 5 across the board (it's currently all 5's except for a 4 overall) is that it relies on a module (File::Finder) that uses unguarded getpwent and getgrent calls. [Those calls are not available on every system Perl runs on, for example, Win32...] It doesn't affect this module, but choosing File::Find::Rule or something else instead would be a nice touch.
Although the only test says 'failed', this module works perfectly well. Todo, Fixme, whatever you use to remind you you should do stuff in your code are extremely valuable. Those do not replace error handling systems or requirements but are a simple and powerful complement. This module let's you use the mechanism but reminds you if you haven't done your job properly.
Being able to choose your 'magic word' makes this module easy to use.
My module template contains Test::Fixme by default. It has stopped me more than once from sending a module to CPAN that wasn't ready yet.