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There's probably a really simple answer to this but I'm unfamiliar with the Tau Codex. Some units have Twin-linked SMS in their description but the weapon profile in the reference section doesn't list it as twin-linked. What am I missing here?

The weapon profile will only be twin linked if the weapon is always twin linked.

Some models get a twin linked SMS, some get a regular one.

Twin linked is a rule from the BRB. The SMS is a weapon in the Tau Codex. So to get the full rules for a Twin-linked SMS, you need to read the rules for a Twin-linked weapon (of any kind) in the BRB, and the specific rules for a SMS in the Tau codex. Clear as mud? Not a bad question, just takes a little getting use to codex specific rules vs BRB rules.

That's great thanks for clearing that up.