Test for this:

Make `cp --link --no-dereference' work also on systems where the
  link system call cannot create a hard link to a symbolic link.
  * src/copy.c (copy_internal) [LINK_FOLLOWS_SYMLINKS]: Don't use
  the link syscall on a symlink when it would do the wrong thing.
  Based on the patch by Aurelien Jarno: <http://bugs.debian.org/329451>

tests/cp/link-no-deref

@@ -0,0 +1,31 @@
+#!/bin/sh
+# Ensure that cp --link --no-dereference works properly
+
+if test "$VERBOSE" = yes; then
+  set -x
+  cp --version
+fi
+
+pwd=`pwd`
+t0=`echo "$0"|sed 's,.*/,,'`.tmp; tmp=$t0/$$
+trap 'status=$?; cd $pwd; chmod -R u+rwx $t0; rm -rf $t0 && exit $status' 0
+trap '(exit $?); exit $?' 1 2 13 15
+
+framework_failure=0
+mkdir -p $tmp || framework_failure=1
+cd $tmp || framework_failure=1
+
+ln -s no-such-file dangling-slink || framework_failure=1
+
+if test $framework_failure = 1; then
+  echo "$0: failure in testing framework" 1>&2
+  (exit 1); exit 1
+fi
+
+fail=0
+
+# Prior to coreutils-6.0, this would fail on non-Linux kernels,
+# with link being applied to the dangling symlink.
+cp --link --no-dereference dangling-slink d2 || fail=1
+
+(exit $fail); exit $fail