Final answer:
Animal cells do not have a perforated cell wall because they lack a cell wall entirely, unlike plant cells including vessels, which do. Vessels, found in plant xylem, have specialized perforation plates for water and nutrient transport.
Step-by-step explanation:
The cell that does not have a perforated cell wall is the animal cell. Animal cells lack a rigid cell wall, which is a characteristic feature of plant cells. Plant cells have a cell wall that provides them with structure and protection; however, animal cells are not constrained by any such rigid exterior. In contrast, vessels, which are a type of plant cell found in the xylem, have perforation plates that allow for the movement of water and nutrients between the stacked vessel tube members or elements. Vessels are specialized for the efficient transport of water within the vascular tissue of plants.
When examining different cell types under a microscope, one would be able to identify vascular tissue in plants due to the presence of cells such as vessels and tracheids. Both of these cell types are integral to the plant's transport system, but it is the vessel cells that are characterized by their perforated cell walls, forming the perforation plates noted for their transport capabilities. This is in stark contrast to animal cells, which entirely lack a cell wall.