Actually, I think your conclusion is correct and this is a bug in the test files supplied with Unicode 7.0.
The error codes P1 and V16 indicate that there is a character that is not 'valid' (and that cannot be 'mapped' in P1). However, U+102F3 is valid according to IdnaMapping.txt (line 5557):
102E1..102FB ; valid ; ; NV8 # 7.0 COPTIC EPACT DIGIT ONE..COPTIC EPACT NUMBER NINE HUNDRED
It's not valid in IDNA 2008, though (indicated by "NV8"). However, the tests in IdnaTests.txt are not supposed to test for that.
If I change the module to treat all characters added in Unicode 7.0 as 'invalid', the tests for Net::IDN::Encode complete without error under bleadperl (5.21.1) and earlier perls.
I have already reported the suspected error through the form at www.unicode.org but have not yet received a response.
via perlbug: queue: perl5 status: rejected