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Last time I looked hardlinks on a NTFS volume can only access files not folders and they can't reference files on a different volume. Reparse points/junctions can operate between volumes but they are a pain since they can not reference files nor can they reference a network volume. Symbolic links under NTFS were designed to be compatible with Unix style symlinks but require NTFS 3.1+. Personally, I found symbolic links to be a total PITA since the backup programs we were using either copied only the file path and not the data or copied the data every time a symbolic link was accessed during the backup.
On a FAT32/exFAt/etc. volume, moving a file between directories only moves the directory reference not the file data so not that much speed difference.
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