the problem I see is that commons will always have more categories than wikipedia can have articles take fences, commons has wooden fences this broken into many cats including wooden fences in a country, this then grows and then gets broken into sub national entities while the number of articles on wikipedia remains at one commons now has 196 country articles with anything between 5 and 50 sub national entities, then some idiot paints his fence now we have wooden fences by colour in a little over 3000 pantone colours....
What I'm seeing here is solution that has the horse pushing the cart problem lies not in linking commons cats to wikipedia articles wikidata but in ensuring wikidata articles are linked to the full range of categories available on commons and that those links can be easily adjusted as necessary