$ echo foo > a

$ ln a b

$ cat b
foo

$ perl -MCwd=abs_path -E'say abs_path($_) for @ARGV' a b
/tmp/a
/tmp/b

##</code><code>##

C:\Temp\file
\\?\C:\Temp\file          # Via UNC path
\\localhost\C$\Temp\file  # Via localhost
\\tribble\C$\Temp\file    # Via domain name
\\10.0.0.6\C$\Temp\file   # Via IP address
\\localhost\share\file    # Via share
Z:\file                   # Given subst Z: C:\Temp