What "rules"? Societal rules have no bearing on one's actual self-identity, although they may affect how comfortable one is with expressing it.
Does your wife self-identify as a man, or are you projecting that on them because they're not conventionally feminine? That's a sincere question; it's not clear to me from your post.
As far as I'm concerned, if your wife self-identifies as a man, he's a man - not a woman. Good for him.
If they identify as a non-binary gender, they're whatever they say they are. Good for them.
If she identifies as a woman, then good for her and please stop this line of reasoning.
The same applies for your identity.