1. How are symbolic links impractical?
2. You can already do what the OP says above right now without any FUSE nonsense. It's called a hard link. Hard links have been around for ages. It's just that people don't like using them liberally like the OP describes.
This just feels like a bad idea to me. If I want to delete the file permanently, I can use the symbolic links to it to figure out where it "really" is and delete it there. Unless the OP thinks that deleting it one place should delete it everywhere, which behavior would be difficult to place permissions around, especially in a Unix context (but definitely in a Windows context, where permissions can be inherited from parent folders). With hard links, deleting all links are required.
I don't really see a use case for this. I just see it complicating file system management.