> on Windows (where there is no linkat()) os.link() creates a new link
> to the symbolic link itself. 

Yes, CreateHardLinkW opens the source file by calling NtOpenFile with the option FILE_OPEN_REPARSE_POINT. So the behavior is follow_symlinks=False. 

Note, however, that Windows has distinct file and directory reparse points, so we can't hardlink to a directory symlink, or any other type of directory reparse point such as a junction mountpoint. In Unix, follow_symlinks=False (if implemented) allows creating a hardlink to a symlink that targets a directory.

Also, I noticed that I can pass follow_symlinks=False in Windows, but this should raise NotImplementedError. It's supposed to be checked via follow_symlinks_specified().