Windows XP SP3 using Cygwin.
$ ln --version
ln (GNU coreutils) 8.15
Gepackt von Cygwin (8.15-1)
The links look like this:
$ ll src
lrwxrwxrwx 1 user Kein 6 2. Dez 06:14 src -> ../src/
Linux Mint KDE using samba 3.6.3-2ubuntu2
$ smbmount -V
mount.cifs version: 5.1
after mounting and coping the files from windows to linux
the links are regular files. using cat on these files shows the content, something like !<symlink> and the path pointing to.
btw, I never saw windows correctly recognizing the cygwin links. No idea why.
I realized this behavior for directory links only, I am not sure about file links.
I did not try hard links. Should I?