With the release of the Beta v23.x there is the ability to pickwhip track mattes now (which is awesome)
However, when I copy pasted a selection of layers into a new comp with all sorts of track mattes, all of the layers came over in the correct order and were parented correctly (as expected), however nothing was linked anymore with track mattes.
What's weird is when re-linking the track mattes, it did retain if it was an alpha or luma matte and if it was inverted or not.. so some of the information is retained while the physical link is broken.