Is it okay to mention we're citing an article only because a reviewer told us to?
As it turns out, not every comment or suggestion forwarded by a reviewer needs to be necessarily accommodated in your manuscript. Hence, as you seem to have a convincing argument against citing the suggested paper in your manuscript, in your rebuttal letter state that you have considered the suggested comment but you didn't find that paper to merit citation. (However, compose your argument politely, thanking the reviewer for the suggestion.)