The tree is a memorial tree (translated: Memorial lime tree dedicated to Peter Lipa), so I think the subject:wikidata=* fits. If not, it would still a good candidate for name:etymology:wikidata=* since the name is "Petrova lipa". But just deleting the tag is loss of information in my opinion.

For the other element, is difficult to tell since is just tourism=attraction, but for the same reason I wouldn't have touched it, and maybe asked the original mapper who added such tags, since they are still active.