Please see this:
http://technet.microsoft.com/en-us/library/cc770943.aspx[
^],
http://technet.microsoft.com/en-us/library/cc771607.aspx[
^],
http://technet.microsoft.com/en-us/library/cc733060.aspx[
^],
http://technet.microsoft.com/en-us/library/cc753321.aspx[
^].
In particular, look at the last link. It shows how one can associate a disk volume with a directory, just like in Linux, instead of those stupid drive letters. So, even in Windows you can create the uniform file system where more than one disks are mounted in a single directory system.
Some closely related information: believe or not, hard links and soft links (called junctions or re-parse points in Windows) are also available (but Microsoft keep the hidden from non-programmers and difficult for not very advanced programmers), just like in Unix/Linux, and this is because modern Microsoft file systems also implements Posix.
[EDIT]
It is possible to implement hard link and soft link utilities on Windows using Windows API; it would be a pretty short but not trivial code. These features are not directly exposed to a general Windows user. Some of functionality was available via Windows Resource Kit, but, as far as I can remember, not 100% of it, so I developed my own, with some help from information found at Sysinternals.
—SA