At the moment, when creating a JIRA issue using the NextGen lightning Component, the Cascading field will be displayed (Although it is not supported yet). When it is supported, the lightning component should also consider the Cascading field to be parent only. This is an acceptable selection in JIRA (no error when selecting Parent only)
Alternatively, the Jira Parent option and Salesforce Picklist is compatible synchronize bi-directionally. Currently, the sync only works from JIRA to Salesforce.
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