That's a rather binary view and I disagree that rules always fall in either category.
Knowing _why_ a rule exists and what it's trying to prevent/achieve is much more valuable in my opinion. Wether or not to follow or bend a rule depends so much on the context.
I think it's a worthwhile addition to highlight there is 3) rules which are sometimes red tape and sometimes to be broken, on top of the other 2 categories. It adds on to the original point with the addition of how to universally discover what the categories are rather than prescribe them up front.
To add to that, #3 is often explicitly encoded into the red tape as an escape hatch for foreseeable exceptional circumstances like disaster recovery and big client emergencies.
Your argument circles back to the posters point. Knowing which rule you can break at a specific point in time. Why are you being so anal about it?