Final answer:
Relative dating in archaeology and physical anthropology does not refer to the incest taboo but to methods of establishing relative chronologies. The incest taboo is a separate concept, prohibiting sexual relations between close relatives, a norm observed universally across cultures.
Step-by-step explanation:
The statement "Relative dating in archaeology and physical anthropology refers to the cultural universal of incest taboos" is false. Relative dating in these fields does not refer to the incest taboo, but rather describes methods of determining the relative order of past events without determining their absolute age. The incest taboo, which is indeed a cultural universal, prohibits sexual relations between close kin such as parents and their offspring. This prohibition is present in every society, although specific relatives considered unacceptable for such relationships can vary widely from culture to culture.