In this dataset scientificNames are species hypotheses. The publisher includes higher ranks down to genus, and also specificEpithet. This results in higher rank matches to the genus level.
In this case, the species name Cortinarius tabularis can be assembled from genus + specificEpithet.
Since the parent taxon of SH1151830.09FU is Cortinarius tabularis , I think it could be possible to do an exact match to species hypothesis instead.