Note however that it's not forbidden for a Unix filesystem to allow directory *hard*links. Not sure if Perl runs on any system that has a filesystem where that is allowed.
in reply to Re^3: How does compare the relationship between two file system paths in a portable way?
in thread How does one compare the relationship between two file system paths in a portable way?
You can run Perl on Cygwin. A standard Cygwin installation will always have the equivalent of at least one hardlink.
Usually the Windows directory that stores the Cygwin root directory will be in the default location C:\cygwin. Under Cygwin, that is mounted as /, but it can also be accessed as /cygdrive/c/cygwin. Both the drive leter (c) and directory name (cygwin) can be changed during installation.