I gotcha. I'm just wondering if that "rule" is based on foundational principles of art and design, or if it's based more on recently prevailing cultural conventions.
What cultural conventions are you referring to? I am referring to a pot complimenting - versus contrasting with - a tree. That is why feminine trees with smooth bark are usually paired with rounded pots with clean finishes. Gnarly old masculines pines are usually paired with angular, strong pots - and some might feature rough finishes to compliment the rough bark of the tree. Delicate fruiting or flowering trees will be paired with delicate, painted or porcelain pots - where the intense colors balance each other. I could go on and on... but the point is the two elements working together to make a whole greater than the sum of the parts. That's why I said: you can certainly have a glazed pot with a conifer... as long as it's the right pot and the right glaze. There's nothing cultural about it.
You can take this conversation to another level when you start to look at formal bonsai display (we have a dedicated forum for it). There not only do the elements have to work independently, but you have to select and arrange the elements so that they work together to tell a story, or suggest a theme. You can break lots of rules there too... as long as you understand what you are breaking. Otherwise there is a good chance that your work will look, at best, random... at worst, ignorant (un-informed).
Look at this excellent winter display by
@TomB. Everything works together to tell a story/impart an emotion. No one looks at the pot and asks "is this a glazed pot or an unglazed pot" or "do these fit rules". This particular pot works perfectly for this particular tree. And this display shows someone with an excellent understanding of design. It didn't just "happen".