I think this bug should be reopened and not closed as WONTFIX. The suggested workaround with /etc/kernel-img.conf doesn't seem to work, and implementing some extra logic to support filesystems without hardlinks shouldn't be too difficult.
Why not just create a copy instead if hardlinking fails? -- To UNSUBSCRIBE, email to debian-bugs-dist-requ...@lists.debian.org with a subject of "unsubscribe". Trouble? Contact listmas...@lists.debian.org