Once upon a time, Unix filesystem mounts worked by putting one inode on top of another , and this was also how they worked in very early Linux. It wasn't wrong to say that mounts were really about inodes, with the names only being used to find the inodes. This is no longer how things work in Linux (and perhaps other Unixes, but Linux is what I'm most familiar with for this). Today, I believe that filesystem mounts in Linux are best understood as namespace operations.

Each separate (unmounted) filesystem is a a tree of names (a namespace). At a broad level, filesystem mounts in Linux take some name from that filesystem tree and project it on top of something in an existing namespace , generally with some properties attached to the projection. A regular conventional mount takes the root name of the new filesystem and puts the whole tree somewhere, but for a long time Linux's bind mounts took some other name in the filesystem as their starting point (what we could call the root inode of the mount). In modern Linux, there can also be multiple mount namespaces in existence at one time, with different contents and properties. A filesystem mount does not necessarily appear in all of them, and different things can be mounted at the same spot in the tree of names in different mount namespaces.

(Some mount properties are still global to the filesystem as a whole, while other mount properties are specific to a particular mount. See mount(2) for a discussion of general mount properties. I don't know if there's a mechanism to handle filesystem specific mount properties on a per mount basis.)

This can't really be implemented with an inode-based view of mounts. You can somewhat implement traditional Linux bind mounts with an inode based approach, but mount namespaces have to be separate from the underlying inodes. At a minimum a mount point must be a pair of 'this inode in this namespace has something on top of it', instead of just 'this inode has something on top of it'.

(A pure inode based approach has problems going up the directory tree even in old bind mounts, because the parent directory of a particular directory depends on how you got to the directory. If /usr/share is part of /usr and you bind mounted /usr/share to /a/b, the value of '..' depends on if you're looking at '/usr/share/..' or '/a/b/..', even though /usr/share and /a/b are the same inode in the /usr filesystem.)

If I'm reading manual pages correctly, Linux still normally requires the initial mount of any particular filesystem be of its root name (its true root inode ). Only after that initial mount is made can you make bind mounts to pull out some subset of its tree of names and then unmount the original full filesystem mount. I believe that a particular filesystem can provide ways to sidestep this with a filesystem specific mount option, such as btrfs's subvol= mount option that's covered in the btrfs(5) manual page (or ' btrfs subvolume set-default ').