There is no need to go that high in salary (a lucky very small minority). The higher income tax band (40%) kicks in at 50k. Salary sacrifice schemes offer huge savings to many people.
What I mean is that if salary sacrifice schemes on EV were only used, and very good deals, for people over 100k then it would be extremely niche as we're talking about the top 4% of earners whereas about 16% are higher band taxpayers...
People on higher salaries are disproportionately likely to be the ones doing it though - much much more likely to work for companies that implement the schemes for a start.