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.
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.