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Aliasing is a feature that is included with Windows Server 2003. This feature lets multiple long file names or multiple short file names refer to the same file (Used for mounting- and reparse-points). Disabling file system aliasing can improve performance as it will increase the available cache size for the server service:

[HKEY_LOCAL_MACHINE \SYSTEM \CurrentControlSet \Services \LanmanServer \Parameters]
NoAliasingOnFileSystem = 1 (Default = 0)

More Info MS KB Q889588
More Info MS KB Q894372

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