ln: simplify the code

[sylvestre]

No description provided.

[github-actions]

GNU testsuite comparison:

Skipping an intermittent issue tests/pr/bounded-memory (passes in this run but fails in the 'main' branch)
Skipping an intermittent issue tests/tty/tty-eof (passes in this run but fails in the 'main' branch)
Note: The gnu test tests/rm/many-dir-entries-vs-OOM is now being skipped but was previously passing.
Note: The gnu test tests/seq/seq-epipe is now being skipped but was previously passing.

[codspeed-hq]

Merging this PR will not alter performance

✅ 298 untouched benchmarks
⏩ 48 skipped benchmarks¹

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_{Comparing sylvestre:simpl_ln (acfdd8c) with main (0b437e9)}

Footnotes

1. 48 benchmarks were skipped, so the baseline results were used instead. If they were deleted from the codebase, click here and archive them to remove them from the performance reports. ↩

[github-actions]

GNU testsuite comparison:

Skipping an intermittent issue tests/pr/bounded-memory (passes in this run but fails in the 'main' branch)
Congrats! The gnu test tests/seq/seq-epipe is now passing!