By induction to n one shows that if there is a string of length n that is accepted by q but not by r, then q and r can be shown non-equivalent using the rules above.

Induction base (n=0): if the empty string is accepted by q but not by r, then q is an accept state and r isn't, and the first rule settles that.

Induction step: Suppose the statement is established for n. Let aw be a word of length n+1 that is accepted by q but not by r. Then w must be a word of length n that is accepted by delta(q,a) but not by delta(r,a). By induction, the rules above show that delta(q,a) and delta(r,a) are nonequivalent. Now the second rule shows that q and r are non-equivalent.