hmm, I don't know how solid the rules are, but they seem to be saying different here:
Progressive Automotive X PRIZE: Is Electricity a Fuel or Just an Energy Carrier?
I was thinking that electricity is "not" a fuel per-se, and was wondering about the "well-to-wheels" comparison, but they make a wonderful simplification: Ultimately, EVERYTHING is solar powered, and has to go through various conversions to get to your vehicle (eons of heat and pressure? nuclear?) . So well to wheels seems fairly arbitrary from that perspective. Consumers understand pump/wall usage so MPGe is allegedly based on that.
Is there a more current link to the "rules"?