Horner made the remark in a recent interview, underpinning his assertion in light of George Russell's performance for Mercedes in last year's Sakhir Grand Prix when he deputised for Hamilton who had tested positive for Covid-19.
Russell qualified a fraction of a second behind Valtteri Bottas, and should arguably have won the race but for incidents beyond his control.
Horner believes no driver would be able to reach Verstappen's level if substituted in for one race for the Dutchman.
Responding to Horner's comments when asked in an interview by Austrian television station ORF, Wolff said: “Christian can’t stop with the teasing in the background, but that’s part of the game.
“You can only judge the best drivers on the grid if you let them race each other. We didn’t see Lewis against Max, we didn’t see George against Lewis, we haven’t seen Charles Leclerc in a top car."
Wolff, however, is under no illusion that Red Bull will be a different proposition this season following its decision to partner Verstappen with Sergio Perez.
The Mexican has joined the team on a one-year contract following his release from Racing Point at the end of last year, with the aim of providing a two-car assault on Mercedes' dominance.
“I think Red Bull with Perez will be a much stronger contender for the constructors’ championship,” added Wolff. “I think Sergio is very strong here.
"It will also be interesting to see how Sergio holds up against Verstappen. So a stronger opponent and otherwise it’s a season with the same equipment as last year.
“I think Honda will really push hard in their last year and that’s why it will be interesting."
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