"For entries with both wikipedia=* and wikidata=* these links should be equivalent, except if Wikidata has a more precise entry, which corresponds better to the OSM object than the Wikipedia article does. In that case the relation between both (The Wikidata entry and its parent wikidata entry, connected to the WP entry) should be described on Wikidata, through a part of or capital of property."
https://wiki.openstreetmap.org/wiki/Key:wikidata