[I]f you taxi before first light but the wheels don't leave the ground until first light, this counts as a day flight and no NVFR rating is required, correct?
Incorrect.
As LeadSled has alluded, the definition of "flight" includes (at least) taxiing on the way to take off. If you taxi for the purposes of taking off before the beginning of civil daylight, you are engaging in flight at night. If you don't have a NFVR rating....
(But if it was an April Fool's joke, good one, and well done FTDK for spotting it.
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