I give you two practical examples.

First example, Church, OpenStreetMap .
For me, it doesn’t make sense to mark only the building as a “place of worship”, and leave the area as just “religious”, because the area is dedicated exclusively to that specific church, so the area has the same address, religion, historic status, wikipedia page of the actual building inside it. In my opinion, it seems more natural to put all relevant tags (address, denomination, name, historic status, wiki page) on the area and put only the tag “church” on the area built up above ground. In my opinion, being the built up area materially inside the land area, it “inherits” all tags in the land area. The opposite (the big area inherits from the small one) looks illogical.

Second example, pumping station, OpenStreetMap .
For the same reasons as above, instead of the recommended way

  • tag on area: landuse industrial
  • tag on building: amenity pumping station, relevant name/operator/substance

It looks way more natural to set

  • tag on area: amenity pumping station, relevant name/operator/substance
  • tag on building: building

For the same inheritance observations of the first case.

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