It’s come up in New York City. I had duplicate entries for each of the boroughs and their corresponding counties due to changes in admin_level
over time that caused me to accumulate both copies.
And oh, let me tell you about NYC community boards (trigger warning)
I would love to have a way to not have these “single city in a county” entries like Philadelphia, but that’s really a wikidata handling/data modeling issue on my side. That said, I don’t think we should replicate that into OSM unless the city and county are strongly separate concepts.