I suppose we need to remember that back before cars and highways, that bees were moved around by horse-driven conveyances.  It seems that people managed just fine.

I have kept hives in horse pastures and never seen any problems other than having had horses eat several hives in winter.

We had an employee who worked with pigs and wore the same socks to the bee pasture and he got stung around the ankles.  

I'd say that strong smelly clothing can attract bee attention of the unfavourable sort, but that bees usually ignore horses.  

Horses on the other hand can be spooked easily by anything that has given them a bad experience before.  Wire is an example.  On a trail ride one time, I had my horse stop dead for no apparent reason.  

Looking around I noticed that there was a piece of barbed wire on the trail.  I gather a previous experience with wire had been so emotionally charged that she was very suspicious and fearful of its unknown powers.   

For a horse being attacked by bees, which seemingly come from nowhere and sting in numerous sensitive places, the experience could be traumatic enough that the horse would be spooked at any hint of a recurrence.  

Horses vary a lot in personality.  Some are tranquil and intelligent and others are wild and crazy (just like people).  

The generalization is probably just like the admonition to use newspaper when combining.  Just as the newspaper admonition is intended for people who can't read their bees, the horses & bees stern warning is for the safety people who don't know their horse, and a caution to those who do.

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