Having read through this, as you have said, you're not an accountant, so please stop spouting nonsense on something you admit you don't know much about.
Yes evs are currently completely offset against taxable profits, but you'd be a fool putting a lambo in as a company car. You'd extract the money to pay for it in other ways.
And no ni is not 10%. At the levels you were stating it is 2%.
Regarding the congested service stations, why would they not just install a charger in front of the standard parking spaces? Or even use wireless charging, which I reckon is the route they'd go down. Just have charging pads under the spaces.