I can only agree with you.
Also, this WET concept is basically taking a guideline so simple "Do not write things twice, if you can" and suggest a more complex guideline "Write things twice, but not thrice!"
Really? how's that supposed to be easier to remember and follow?
As the old philosophers suggest, we should aspire to the best possible, not the average. Because we're flawed, we will never achieve the best possible but certainly we will achieve better result that whom who tries to achieve the average.
Oh, and the DIV example is horribly misleading. That is not an exception to DRY.
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