http://blogs.technet.com/mniehaus/archive/2009/07/01/mdt-2010-new-feature-12-usmt-4-0-hardlink-support.aspxVersion 4.0 of the User State Migration Tool will release with Windows 7.  The RC version of it is available in the Windows Automated Installation Kit for Windows 7 RC ( http://www.microsoft.com/downloads/details.aspx?FamilyID=60a07e71-0acb-453a-8035-d30ead27ef72&displaylang=enen-USCommunityServer 2.1 SP1 (Build: 61025.2)