Is there any way to show linked files after a VSS to TFS migration? Additionally, how do you link files in Visual Studio 2013?
As Edward Thomson wrote, there is no such thing as linked files. Excerpt from How To: Migrate Source Code to Team Foundation Server from Visual Source Safe.
The main issues that you are likely to encounter are due to some differences in the way TFS handles version control in comparison to VSS. For example, because TFS does not support sharing of files, shared files are migrated by copying the version of the file at the time sharing began to a destination folder. Also, because branching in VSS uses sharing, the migration of a branched file results in the file being copied to the destination folder in TFS source control. As TFS does not support pinning, to help you locate items in TFS source control that were previously pinned in your VSS database, the VSSConverter tool labels any file that was pinned with the “PINNED” label.