LOL Because the WR and the TE will always be the same talent level. "Never" and "always" are so...absolute
It wouldn't be much of a rule if it wasn't absolute
If you have a WR graded the same as a TE you should take the WR. Unless you already have a well stocked WR room.
Then you should take a tackle, CB, Edge etc instead.
If you are absolutely set at at CB, Edge, WR, QB, DT and OT then you can draft a S, LB, TE, RB, OG, or C. See, not absolute