I don't think Microsoft gets symbolic links. Have you heard about the new feature in Windows 7 called 'Libraries'? Basically, Microsoft reinvented the way symbolic links work except it's not done at a file system level. It's a new abstraction layer that is design to look like a folder and act like a folder except that it's not a folder as you cannot add files to it, change file permissions etc. In the Libraries folder you will see your standard folders that you see in your home directory, music, videos, documents etc. But with Libraries you can add 'folders' that point to other locations on your file system therefore making it more convenient for users to get to files they frequently use. Just like symbolic links.
crock, crock and more crock. Links were added because after 30 years, users said "enough... we want a feature like this so that we don't have to either duplicate files everywhere, or copy them around so that they appear where the app wants them rather than where we want them, etc." Nothing to do with porting from unix to windows. One does _not_ need links to port. Links are a convenience. One that unix has had from the get-go. As is an intelligent process scheduler, good VM management, high-performance file systems, etc...
But here's the problem, existing software is not Libraries aware. I tested MS Office 2003 on Win7 and when I tried to open a file under the libraries folder in the file dialog box, it returned an error! In other words, Office 2003 is not 'Libraries' aware. However, if your program uses the standard file dialog prompt, it will return the physical path of the file when the user selects a file under the libraries folder. So most programs will probably work ok with libraries, but it may confuse the average user because the path will be different to the one they selected. If you have written your own file dialog prompt, then it may have issues when a user tries to open a file under libraries. I have no idea why Microsoft did it this way. It seems to do exactly what symbolic links do except with added incompatibility issues. If Microsoft used symbolic links instead, then almost nobody would have to worry about making their software 'Libraries' aware.