More than twice is a rather low bar, I don’t think that it conflicts with the quote from Programming Perl.

I don't think it's a hard rule, more of an ethos. If you know there are going to be a bunch of something, write the abstraction out of the gate. If you have three code entities with a lot of similar properties, but the app is new and you feel like there's a good chance they might diverge in the future, then leave them separate.