My question is: Which is the problem? Should I change the DBD::mysql configuration to enable utf-8?

Your mysqld setup appears correct.  I am curious about your desktop OS and language settings. 

Are you using Windows?  What keyboard do you have setup?  And how do you input the diacritical characters?

I am experiencing differences in the the default diacritical representations between Mac OSX and WinXP. 

--Joe Atzberger