note that in the previous example all variables (or the one data item all variables point to) is set to NULL, what is interpreted as !isset(), but the linkage between the variables still exists, so
<?php
echo (isset($a)?"set":"unset")."\n";
$a=1;
$b =& $a;
echo (isset($b)?"set":"unset")."\n";
$a=null;
echo (isset($b)?"set":"unset")."\n";
$a=1;
echo (isset($b)?"set":"unset")."\n";
?>
shows:
unset
set
unset
set
note that $b ist set again.
So if you want to brake the linkage, you have to use unset()