The hard links issue often reared its head on Linux, because a sub-directory has a hard-link to its parent directory called "..". So you could only mkdir 32767

The hard links issue often reared its head on Linux, because a sub-directory has a hard-link to its parent directory called "..". So you could only mkdir 32767 directories in any given directory, which hits you fairly fast if you try to do something like sorting numbered files into "000000/00.txt" etc