I understood the MSDN docs wrong: A file/directory itself can have only one reparse point itself (and a directory can have more than 31 files/directories with reparse points in it, of course)
The limit 31 is only valid for nested symlinks (etc.), ie. Case 1: Link1->Link2, Link2->Link3, ... Link32->RealDir Here it would not be possible to open Link1 if i want RealDir Case 2: If i want to open C:\L1\L2\L3\L4...\L32\file.txt and L1 is a symlink to another directory, the target´s subdirectory L2 is another symlink, and so on, this too wouldn´t be possible with >31 nested links.