Depends on rider skill. ABS offeres little to a highly skilled rider with good brakes, but can really help an unskilled rider explore their limits safely. Linked brakes are for those who either have either a physical disability or those who shouldn't be on a bike in the first place.
Maybe, but even the most skilled rider can still end up in a panic situation under the worse possible conditions (contaminated road or gravel) where ABS will provide an advantage over non-ABS equipped bike.
Bottom line is, are you willing to bet you life on your skill? If ABS is available I'd opt for it because you can always ride the limit just before ABS activation and demonstrate your skills or you can grab and let the computer do the work for you.
I don't like linked systems, there are times I only want rear break application such as parking lot maneuvers (a la Ride Like a Pro) or on sand, wet grass or loose gravel. Front break application in these cases can put you down quick. IIRC Harley ABS only activates to breaks on the lever you squeeze giving you independent front and rear ABS.
