It's definitely meant to allude to Taylor, but it's not negative. The chorus is the same tempo as "Style" and uses the same chord progression D G Bm G. It was a brilliant marketing move on 1D's behalf because of how much attention TS is still getting for 1989. "Perfect" will easily be a top 5 Billboard hit for them. There are a few lyrical points that track lyrics from 1989 pretty well... I'm not commenting from a "Haylor" fan girl perspective here or claiming "Perfect" means anything about Taylor's relationships. All I'm saying is that it is clear 1D is trying to capitalize on the success of TS's album and the "Style" connection. They did a pretty good job.
1D: "When I first saw you from across the room, I could tell that you were curious."
TS: "And to the fella over there with the hella good hair, won't you come on over, baby? We can shake, shake, shake"
TS: "Haven't you heard what becomes of curious minds?"
1D: "I might never be the hand you put your heart in, or the arms that hold you any time you want them. But that don’t mean that we can’t live here in the moment, ‘cause I can be the one you love from time to time."
TS: "Please take my hand and please take me dancing and please leave me stranded, it's so romantic."
1D: "But if you like causing trouble up in hotel rooms, and if you like having secret little rendezvous, if you like to do the things you know that we shouldn’t do, baby, I'm perfect. Baby, I'm perfect for you. And if you like midnight driving with the windows down, and if you like going places we can’t even pronounce, if you like to do whatever you've been dreaming about, baby, I'm perfect. Baby, I'm perfect for you."
TS: "He said, 'Let's get out of this town, drive out of the city, away from the crowds.'"
TS: "Baby, I know places we won't be found."
TS: "Midnight, you come and pick me up, no headlights. A long drive, could end in burning flames or paradise."
TS: "Small talk, he drives. Coffee at midnight."
TS: "It's 2 AM in your car. Windows down, you pass my street, the memories start."
TS: "In wildest dreams, I never dreamed of this."
1D: "And if you like cameras flashing every time we go out, and if you're looking for someone to write your breakup songs about..."
TS: "Lights flash and we'll run for the fences. Let them say what they want, we won't hear it."
TS: "Got a long list of ex-lovers. They'll tell you I'm insane. But I've got a blank space, baby and I'll write your name."