In alfresco 'd default implementation ,A link must extends 'cm:link' type("app:filelink" for file ,"app:folderlink" for folder). "cm:link" type has single NodeRef value property ContentModel.PROP_LINK_DESTINATION which is used to save the node that should be linked to.
When you try to open a file on SMB/CIFS the file system.
1.alfresco will first try to fetch the node at the specified path,
2.and then check whether this node has "cm:destination" property,
3.if this node has "cm:destination" property, then it is a link node ,A file Whose content is the url link of the target node will return to you
4.if this node dose not have "cm:destination" property, then it is a common node ,A temp file with a copy of the content of node will return to you.
So if you want to return the content of target node instead of url link of the target node,In my opoinon you should customize a new filesystem driver class(for example extends org.alfresco.filesys.repo.ContentDiskDriver2),and override openFile method.
In you openFile method implementation ,check node type,if it's your custom link type, return the content of link target node instead of url link .