Answer:

If I had to pick one rule that is broken more often than any other, especially by "orthodox" Elliott Wave practiioners, it is the NEoWave Rule of Similiarity and Balance. Failure to adhere to this one rule will assure you of an inaccurate wave count and forecast - both of which will need revision later.

As discussed on pages 4-3, 4-4 and 4-5 of Mastering Elliott Wave, for Price Similarity to exist, the smaller of two adjacent waves should be no less than 1/3 the vertical price coverage of the larger wave. For Time Similarity to exist, the shorter time pattern should be no less than 1/3 that consumed by the larger, adjacent wave.

Quoting directly from Mastering Elliott Wave on page 4-4, "If in any comparison, neither of the above Rules is obeyed, the likelihood two adjacent waves are of the same Degree is very slim." So, in answer to the above question, for two adjacent waves to be considered "same degree" candidates, at least one element of the Rule of Similarity & Balance (Price or Time) must be followed.