Sorry for the delay.
That error from dmake is strange - which directory did you install ActivePerl to?
I installed to c:\perl and that file exists.
The error you're seeing building with nmake indicates that nmake isn't building the prerequisites for CountColor.dll - CountColor.o in this case.
On the jpeg side, it looks like EU::MM is being too smart and dropping -ljpeg because it couldn't find it, which might explain your jpeg issues.