Symbolic Links
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Normally, when `tar' archives a symbolic link, it writes a block to
the archive naming the target of the link. In that way, the `tar'
archive is a faithful record of the filesystem contents.
`--dereference' (`-h') is used with `--create' (`-c'), and causes `tar'
to archive the files symbolic links point to, instead of the links
themselves. When this option is used, when `tar' encounters a symbolic
link, it will archive the linked-to file, instead of simply recording
the presence of a symbolic link.
The name under which the file is stored in the file system is not
recorded in the archive. To record both the symbolic link name and the
file name in the system, archive the file under both names. If all
links were recorded automatically by `tar', an extracted file might be
linked to a file name that no longer exists in the file system.
If a linked-to file is encountered again by `tar' while creating the
same archive, an entire second copy of it will be stored. (This
_might_ be considered a bug.)
So, for portable archives, do not archive symbolic links as such,
and use `--dereference' (`-h'): many systems do not support symbolic
links, and moreover, your distribution might be unusable if it contains
unresolved symbolic links.