Is it allowed to add a link to a non-ODbL compliant picture to an OSM object?

Yes, I’d say that’s an advantage, for things that are photographed enough to warrant a category. The existence of a category on Commons automatically qualifies the thing for an item on Wikidata, which can link to Commons and feature the most representative photo within the category. Some applications like OsmAnd already know how to discover photos via Wikidata. So ultimately wikimedia_commons=Category:* is merely a placeholder for a future wikidata=* tag, but a pretty useful placeholder for someone who doesn’t have the time to create a bunch of items.

Recently there was an extensive discussion about the relationship between image and wikimedia_commons that touched on some of the points made here: