find no symlinked files

findnosymlinkedfiles.sh

#!/bin/sh

localdir="/tmp/test"      # which directory to check
filelist="/tmp/filelist"  # where to store regular file names
symlist="/tmp/symlist"    # where to store symlinks file names
results="/tmp/results"    # where to store file names that have no symlink pointed to them

cd "$localdir"

# seperate files and symlinks
for file in *; do
    [ -L "$file" ] && echo "$file" >> "$symlist" \
                   || echo "$file" >> "$filelist";
done

# check if each file is referenced by any symlink
while read -r file; do
    while read -r smlnk; do
        match=0
        [ "$(readlink "$smlnk")" = "$file" ] && match=1 && break;
    done <"$symlist"

    [ "$match" = 0 ] && echo "$file" >> "$results"
done <"$filelist"

# display results
cat "$results"

# cleanup
rm -f "$filelist" "$symlist" "$results"

a test case:

$ mkdir /tmp/test
$ touch /tmp/test/{a,b,c}
$ ln -s /tmp/test/a /tmp/test/l1
$ ln -s /tmp/test/b /tmp/test/l2
$ sh findnosymlinkedfiles.sh 
> c

one can extend the script to read the localdir as an argument
or even use fds to eliminate the files

have fun o/