Test::Simple is really a very simple module. Its sole exported function is the "ok" function.
Test::More has the same "ok" function - so it is a drop-in replacement - but it also has lots of other functions and tools:
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ok
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is
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isnt
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diag
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like
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cmp_ok
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is_deeply
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SKIP
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TODO
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done_testing
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subtest
Better error reporting.
In the end every test can be based on the single ok() function. The additional functions mainly serve as convenience methods to allow better error reporting.