Other answer for http://d.hatena.ne.jp/anon_193/20121114/1352906620 / http://d.hatena.ne.jp/anon_193/20121214/1355495660

FirstSample.ps1

function unfoldr([scriptblock] $f, $b) {
    while($true) {
        $it = &$f($b)
        if ($it -eq $null) {
            # f b == Nothing
            break
        } else {
            # f b == Just (a,b)
            ,$a, $b = $it
            ,$a
        }
    }
}

function Select-Queue
{
    [CmdletBinding()]
    Param
    (
        [Parameter(ValueFromPipeline = $true)]
        $InputObject,

        [int]$First
    )

    begin
    {
Add-Type -TypeDefinition @"
    using System;
    using System.Management.Automation;
    using System.Management.Automation.Internal;
    using System.Reflection;
    public class NewError
    {
        private static readonly Type StopUpstreamCommandsExceptionType = Assembly.GetAssembly(typeof (PSCmdlet)).GetType("System.Management.Automation.StopUpstreamCommandsException");
        public Exception StopUpstreamCommandsException(Cmdlet cmdlet)
        {
            var stopUpstreamCommandsException = (Exception) Activator.CreateInstance(StopUpstreamCommandsExceptionType,
                BindingFlags.Default | BindingFlags.CreateInstance | BindingFlags.Instance | BindingFlags.Public,
                null,
                new Object[] {(InternalCommand) cmdlet},
                null
            );
            return stopUpstreamCommandsException;
        }
    }
"@
        $queue = New-Object "System.Collections.Queue";
    }

    process
    {
        foreach($item in $InputObject){ $queue.Enqueue($item); }

        try
        {
            $InputObject;
            if ($queue.Count -eq $First)
            {
                $null = $queue;
                # must use [CmdletBindig()] for Auto variables $PSCmdlet
                throw (New-Object NewError).StopUpstreamCommandsException($PSCmdlet);
            }
        }
        catch
        {
            # grab exception to remove any error message
            break;
        }
    }
}

gistfile1.ps1

$x = unfoldr {param($x) ,$x,$x } 1 | Select-Queue -First 5; $x

<#
1
1
1
1
1
#>

gistfile2.ps1

trap {continue}; $y = unfoldr {param($x) ,$x,$x } 1 | Select-Queue -First 5; $y

<#
1
1
1
1
1
#>

gistfile3.ps1

$x = 1..10 | Select-Queue -First 5; $x;

<#
1
2
3
4
5
#>

gistfile4.ps1

unfoldr {param($x) ,$x,$x } 1 | Select-Queue -First 1 | %{$_}

<#
1
#>

gistfile5.ps1

$x = unfoldr {param($x) ,$x,$x } 1 | Select-Queue -First 1; $x | %{$_};

<#
1
#>

gistfile6.ps1

# As Select-Object -First also not support Parameter Input with -First
Select-Object -InputObject (1..10) -First 5

# Select-Queue also not support it
Select-Queue -InputObject (1..10) -First 5

gistfile7.ps1

$result = "初期値";
$result = &{end{foreach($i in (1..100)){$i}}}  |Select-Queue -First 10;
$result;

<#
1
2
3
4
5
6
7
8
9
10
#>