Lesson 1.8 with être where it states that the only forms of être where you're always unlikely to hear la liaison is the tu form es and the vous form êtes. The recorded voice for “vous êtes” in this example (and another example) does, in fact, have the liaison for “vous”. The recorded voice does not match what the instructions state for this example. In all my years I have never heard “vous êtes” without the liaison (and it does not sound correct without it).

I believe la liaison being referred to relates to the final s in es and êtes, 

eg Vous êtes à l'heure : there is no liaison between the s of êtes and the next word à.

There is always a liaison between vous and êtes.

Have another listen and you'll see what I mean.

Yes, I agree. I misinterpreted the meaning of the sentence. Thanks for clearing it up.