For erroneus comments, state their mistake with polite manner (maybe like decline revision), if it is about theoretical arguments, give references to the issued problems.
It is not at all mandatory to amend the article according to all the comments of the reviewers in any journal. There is always an option to rebut reviewers comments.
Yes, We have received erroneous comments. We used to rebut by citing right statements from published literature in the revision response file.
Reviewers are humans who give their time freely for a thankless but vital task without which the scientific process would grind to a halt.
Of course they make make errors, which should be rebutted. However this should be done firmly but sensitively. Try to understand why they may have come the conclusion which you believe is erroneous. There are many conflicting yet plausibly valid opinions in almost every field of research. Try not to insult the reviewer in your rebuttal.
I think it depends on the type of error. Typos might occur, but it is rarely the case in prestigious journals. If the erroneous comment is about the content or APA style, and mentioned by all reviewers while being confirmed by the editor, the quality of the journal should be doubted.
The mistake mentioned by all of them could be politely rectified by providing some evidence from valid sources. However, not all suggestions made by a single reviewer should be necessarily taken up so as the article is accepted.
One point to consider is that an article might be rejected based on the erroneous comments or misunderstandings of the reviewers. When a manuscript is rejected, the author does not have the opportunity to answer the comments. This is why, I believe reviewers should be more cautious when they reject an article. Sometimes giving a second chance to the authors to defend their positions seems to be a good idea.