2.1.9.1 [OData4.0-1Protocol] Section 10.3 Entity
The [OData4.0-1Protocol] specification states the following:
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Context URL template: {context-url}#{entity-set}/$entity If a response or response part is a single entity of the declared type of an entity set, /$entity is appended to the context URL.
OData in the specified Microsoft implementations (section 1.3) partially supports this feature. The metadata URL for a single entity is the metadata URL for the entity set with "/@Element" appended.