Yeah, so they are basicly the same thing. A .info file is basically a shortcut.
No, .info has nothing to do with links! .info file is meta data for the related file. It contains startup options and information, including human readable comments and a graphical representation of the file. It was a brilliant idea, and a similar (but more advanced) idea can be found in both nextstep and MacOSX with their bundles/packages respectively.
While the main file and the .info file are stored as separate entities within the file system, they are conceptually bound and the files should not be treated as separate (in the original 1.x amigaos, you couldn't see any separation)