With the create hardlinks feature on, sonarr is still copying files instead of hardlinking them (as shown by the number of links in ls -l).
Now, if I manually hardlink using the same directory set
ln /downloads/example_file /tv/season/example_file
it works as expected and creates the hardlink.
I tried to look at log files, but did not see anything related to importing.
Running version 2.0.0.4949 on Debian under docker.