An understandable improvement on the one hand, but problematic on the other. Attach is either or, once attached that's it, it can not be animated. Links can be turned on or off in the time line, which is often useful.
What I also like about link is that a camera for instance is still listed under Camera. The same with lights. It just simplifies organization in complicated scenes.
It at least explains why my older projects with links now behave funny. I guess a workaround could be to attach a dummy to the bone root and turn of rotation and then link to that dummy.