HFS + resolves hard directory links in OSX 10.5. Only TimeMachine can create them with OSX 10.6, and HFS + does some health checks so that they do not enter cycles.
However, Linux will not read . In addition to file systems, this can be enforced at the VFS level. Even if there are no loops, some user-space tools rely on the lack of hard links to directories (for example, GNU search optimization, which allows you to skip many directories, it can be disabled using -noleaf).
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