This paper points out the problem that existing tabular foundation models overlook the complexity and operational context of the real world by treating tables as independent entities and assuming completeness of information. To solve this problem, we recognize that tables are linked to declarative and procedural operational knowledge and propose the concept of Semantically Linked Tables (SLT). Based on SLT, we propose Foundation Models for Semantically Linked Tables (FMSLT) that understand tabular data within the operational context. FMSLT enables us to fully utilize the potential of machine learning for complex and interconnected tabular data in various fields. However, we emphasize that implementing FMSLT requires close collaboration between domain experts and researchers, as it requires access to operational knowledge that is difficult to obtain from public datasets. In conclusion, this paper exposes the limitations of existing tabular foundation models and suggests a new direction centered on FMSLT to enhance a powerful structured data model that is context-aware.