Earlier quoted context omitted.
No, the GPL linking exception exists to allow proprietary code to link against GPL'd code. It is a common myth (propagated by anti-GPL activists) that using GPL'd code in your software requires you to put your software under the GPL. In reality, your code can be under nearly any open-source license. I often receive emails from users asking me to re-license one of my libraries from GPL to BSD/MIT so they can use it in…
So are you saying I can copy and paste some useful functions from your GPL code into my BSD code? And then the next person can use my code (with the pasted code from your project) in their proprietary software, given they stick to the requirements from my BSD license? As far as I understand, the viral nature of the GPL does not allow this.
If you copy and paste functions into your code, then those functions are still under the GPL, and your code is still under the BSD.
Anybody could then copy and paste your BSD code into their proprietary software, and only have to conform to the BSD licence's requirements.
The main issue with this is that it when you mix code from various sources in the same file, it can be very difficult for readers to know what licenses each section of code has. For that reason, when I need to include code which has a different license or copyright from the main work, then I put it in its own file with its own copyright/license header.