You could actually go a step further - if you're using "Hypertext as the engine of application state" (HATEOAS), URIs for the locations of direct subentities need to be there, if the client is expected to be able to make those state transitions, for the API to be "fully RESTful". (Though, I'd personally agree with the article that features like discoverability and content negotiation are secondary to those you get from idempotence/properly using HTTP methods, and feel they should be considered bonus features, rather than strict requirements)