In my previous answer I forgot one other combination.

If the symbolic link target is a directory on another
file system:

Without the --dereference option the symbolic link is archived.

With --dereference, but without --one-file-system, the directory and
its contents are archived.

With --dereference and --one-file-system, the target directory
is archived as a directory, not as a symbolic link.  But the
directory, being on another file system is not entered, nor
are its contents archived.

Jon
-- 
Jon H. LaBadie                 [email protected]
 11226 South Shore Rd.          (703) 787-0688 (H)
 Reston, VA  20190              (609) 477-8330 (C)

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