Even if you were incredibly smart, you wouldn't be able to understand quantum mechanics.
Even if you had been wrong, we might have forgiven you.
I'm not sure what you meant with your second sentence. Perhaps "Even if you had never been wrong before, we would have forgiven you for being wrong (this time)" - that's my best guess.
It is possible to use "never" with "even if":
Even if I had never studied Spanish, I would have known what he was saying simply by looking at the expression on his face.
Even if I had never owned a cat, I would still think they were beautiful creatures.
Here, I would say that in both instances it is saying that I did do those things (I have studied Spanish and I have owned a cat) but even if I had never done either of those things, something else would still be possible.
Student or Learner