Welcome to WebmasterWorld Guest from 22.214.171.124
Definitely don't overthink this issue. Reciprocal internal linking is unavoidable in any useful site navigation.
Create your navigational structure with a view toward the end user, and Google most often gets it right in the search results. But trying to do some kind of internal linking yoga for Google's sake usually hurts you somewhere or other.
The simple answer is if I give you a dollar and you give me a dollar - we both have one dollar and neither has an advantage.