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ALL the EPA testing is done by the manufacturers, on the honor system. That is why Ford and Hyundai have had to revise their ratings downward - they tilted the tests and got caught.
I believe the EV ratings are plug-to-wheel. My spouse and I are averaging a bit higher than the EPA Combined rating, and that is (mostly) during the winter, when it is mostly dependent on how much the heater is used.
In warmer weather, I have greatly exceeded the EPA rating - and I am measuring it at the plug. Initially, I used a Kill-A-Watt on the factory Level 1 EVSE, and now I am using the JuiceBox Premium. And I am correcting for the known odometer inaccuracy, too.
I think you can trust the EPA Combined rating on EV's to be almost a minimum.
As far as the MPGe rating - it is just a conversion based on the BTU content. Change it to Wh/mile or miles/kWh if you want. It makes no difference except in how you understand it.
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