I would prefer that we do not use these terms like BS and nonsense. That is not a civilized discussion.

A directory entry is a name which points to a "set of bits".
There can be more than one directory entry that points to the same "set of bits".

"unlink" means disconnect name "x" to a particular set of bits. In Perl lingo, perhaps you could think of it like deleting a hash key. There could be another hash key which points to the same "value".

Oh, I'm trying to understand...
Stop pretending that directory entries aren't called files.
I said that directory entries are pointers to files.
Unlink-ing a directory entry does not delete the file.
It just deletes the pointer to the file.
In this case, the "file" will be "gone" when all references to it are gone. This is the unix file system link count and similar Perl reference counting.