Conceptually, I’d say that issubclass(Wrong, Never) would be True, but not the other way around. A value that is Wrong to use in code should Never exist, but there are functions that Never return that are not Wrong to call.
In practice, neither issubclass would be true, because Never is currently a special form and Wrong would also be a special form. And for special forms:
issubclass(T, typing.Never)
just always raises
TypeError: typing.Never cannot be used with issubclass()
Special forms are tricky like that. For example, basically the same problem exists for any T and Annotated[T, "blah"]. And in this case, I don’t think the ability to do issubclass/isinstance checks is even useful, so in practice this should be a non-issue. In fact, it might be easier to think about Wrong like it’s some kind of Annotated[Never, ...]-like type/special form.
Also, Never doesn’t really interact very nicely with the “naive” set-theoretical interpretation of typing anyway. You can read my opinion on the matter in this thread.