See windows support..
symlinks
Apparently new versions of Windows have something very like symlinks. (Or really, 3 or so things not entirely unlike symlinks and all different.) Stackoverflow has some details.
NTFS supports symbolic links two different ways: an [[!wikipedia NTFS symbolic link]] and an [[!wikipedia NTFS_junction_point]]. The former seems like the closest analogue to POSIX symlinks.
Make git use them, as it (apparently) does not yet.
Currently, on Windows, git checks out symlinks as files containing the symlink target as their contents.
POSIX
Lots of ifdefs and pain to deal with POSIX calls in the code base.
Or I could try to use Cygwin.
Deeper system integration
NTFS Reparse Points allow a program to define how the OS will interpret a file or directory in arbitrary ways. This requires writing a file system filter.
Developement environment
Someone wrote in to say:
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NTFS symbolic links should do exactly what you would expect them to do. They can point to files or directories. Junction points are legacy NTFS functionality and reparse points are more like the POSIX mount functionality.
NTFS symbolic links should work for you, junction point should be avoided, and reparse points would be like using a nuke to kill a fly. The only hang up you might have is that I think all three features require elevated privileges to manage.