I know they are tested at a DVLA testing station that is the type approval process. However Wisper do the processing of taking the ebikes to the testing centre and getting them tested which they obviously have to charge for. No these ebikes are treated exactly the same as other ebikes, there is no requirement for insurance, tax, MOT or registration plate and the type approval process is a one off process that last the lifetime of the bike you never need to do any more tests on the ebike.
I think you are confusing these Wisper bikes with the moped class that allows up to 1000W. These are limited to 250W max power.
More information here;
https://www.pedelecs.co.uk/full-throttle-ebike-legal-again/
Also you can look here;
https://assets.publishing.service.g...single-vehicle-approval-inspection-manual.pdf
and search for 250W LPM which shows the exceptions like no need for registration/number plates etc which would form the basis of insurance and road tax etc.
This amendment only came in I think in 2019 to allow for disabled, elderly and other riders to continue cycling which was prevented with the harmonization with the EU certification.
However I don't think its like the EU certification which states 250W and then allows for mid-drive motors consuming 800W or more still being classed as 250W I suspect Wisper has to adhere much closer to the 250W limit hence their ebikes seem to be using fairly standard lower power hub motors. Those mid-drive ebikes would be classed as mopeds or motorbikes under this legislation so would require number plates, tax, insurance and use of a motorcycle helmet where as they seem to get a free pass under the EU certification or are at least ignored.