UFS limits the number of hard links to a file to signed 16 bit integers. ZFS doesn't have this limit and allows creating millions of hardlinks to a file. The problem here is stat reports false values after 32767, it's capped to that value. It would be good to fix this legacy someday. Discussed here: https://lists.freebsd.org/pipermail/freebsd-fs/2016-March/022845.html
^Triage: to submitter: does this problem recur with recent versions of FreeBSD?