One of the coolest new functions of USMT 4.0 is the new hard-link migration store (only for computer-refresh scenarios). These migration stores are stored locally on the computer that is being refreshed and can migrate user accounts, files and settings. This way it will save time and space during a computer-refresh (and you do not need a State Migration Point!).

When you create a default Task Sequence it will create the steps Request User State Storage and Release User State Storage. These steps are needed to interact with the State Migration Point (SMP) to get available space and to tell that the action completed successfully. So these steps are not needed anymore when you are using hard-links! This is why these steps are grayed out in the picture. Instead we need to define three variables:

1. OSDStateStorePath: Defines the path to the user state store. This path must be on a local drive. As path I use the value:    %_SMSTSUserStatePath%. This Task Sequence Variable must be set before the step: Capture User Files and Settings.
2. OSDMigrateAdditionalCaptureOptions: Specifies the extra options needed to perform a hard-link migration capture and must include /nocompress /hardlink. This Task Sequence Variable must be set before the step: Capture User Files and Settings.
3. OSDMigrateAdditionalRestoreOptions: Specifies the extra options needed to perform a hard-link migration restore and must include /nocompress /hardlink. This Task Sequence Variable must be set before the step: Restore User Files and Settings.

The picture with this post shows a plain and simple example about how a Task Sequence could look with hard-links enabled. In the red rectangles I created my Task Sequence Variables and the still needed steps of Capture User Files and Settings and Restore User Files and Settings. Because I still use these default ConfigMgr 2007 steps it is not possible to run the capture in WinPE.

More information about USMT 4.0:
http://technet.microsoft.com/en-us/library/dd560752(WS.10).aspx
More information about USMT 4.0 Hard-Link Migration: http://technet.microsoft.com/en-us/library/dd939980(WS.10).aspx
More information about How to use Hard-Links for User State Migration: http://technet.microsoft.com/ja-jp/library/ee344267.aspx