I have nested attributes in my show.erb and I create a blank nested attribute and show a grid of items with the blank at the bottom like so.
<%= form_for
Why do you want to use a link? You can also use the destroy functionality in the nested attributes.
All you need to do is to add :allow_destroy => true in your accepts_nested_attributes definition and add
<%= l.check_box '_destroy' %>
to each record. That way it removes all the nested records with the check-box checked when saving the record.