Cheiromancer said:
Is there any magic item (aside from a Crystal Ball or a Mirror of Mental Prowess) that breaks this rule?
Of course, there are many magic items that have an effect significantly different from their precise prerequisites. Also, all items manage to get rid of the need for any verbal, somatic, or material components which the prerequisite spell would have required.
Nonetheless, you pose an interesting challenge -- made a bit more difficult because the vast majority of spells have a casting time of only 1 action. Here are the first 10 Wondrous Items I could find which seem to fit your criteria:
* Bag of Tricks: summons animal (use activated: standard action); prerequisite summon nature's ally (casting time 1 full round).
* Efreeti Bottle: releases efreeti (use activated: standard action); prerequisite summon monster VII (casting time 1 full round).
* Horn of the Tritons: summon sharks (use activated: standard action); prerequisite summon monster V (casting time 1 full round).
* Horn of Valhalla: summons barbarians (use activated: standard action); prerequisite summon monster VI (casting time 1 full round).
* Murlynd's Spoon: effect as create food and water (command word: standard action); prerequisite create food and water (casting time: 10 minutes).
* Orb of Storms: conjure control weather or storm of vengeance (command word: standard action); prerequisites control weather (casting time 10 minutes) and storm of vengeance (casting time 1 full round).
* Robe of Stars: travel to Astral plane (command word: standard action); prerequisite astral projection (casting time 30 minutes).
* Quaal's Feather Token: creates useful item (command word: standard action); prerequisite major creation (casting time 10 minutes).
* Mirror of Mental Prowess: ability to answer questions (command word: standard action); prerequisite commune (casting time 10 minutes).
* Headband of Intellect/Periapt of Wisdom: adds to Intelligence or Wisdom (use-activated); prerequisite commune (casting time 10 minutes) or legend lore (casting time between 10 minutes and 6 weeks).
You'll note that the items which do recreate the prerequiste spells' casting time need to specifically say so, and these are in the minority (e.g., Nolzur's Marvelous Pigments, Pipes of the Sewers, Stone of Controlling Earth Elementals, et. al.)