From
info ln:
Quote:
A "hard link" is another name for an existing file; the link and the
original are indistinguishable. Technically speaking, they share the
same inode, and the inode contains all the information about a
file--indeed, it is not incorrect to say that the inode _is_ the file.
On all existing implementations, you cannot make a hard link to a
directory, and hard links cannot cross filesystem boundaries. (These
restrictions are not mandated by POSIX, however.)
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...because inodes are private to the medium on which they live, perhaps? A physical inode can not be implemented across several devices I assume. I'm not sure of the wording but I am pretty sure that's the reason.
Håkan