A penetration in the top plate of the wall is neither a through-penetration nor a membrane-penetration. Many of the designs in the UL directory call for top/bottom plates to be "firestopped," but they don't specify a prescriptive method or specify a listed firestop system. As for materials incorporated into the building element, the following would apply:
703.2 Fire-resistance ratings. The fire-resistance rating of building elements, components or assemblies shall be determined in accordance with the test procedures set forth in ASTM E 119 or UL 263 or in accordance with Section 703.3. Where materials, systems or devices that have not been tested as part of a fire-resistance-rated assembly are incorporated into the building element, component or assembly, sufficient data shall be made available to the building official to show that the required fire-resistance rating is not reduced. Materials and methods of construction used to protect joints and penetrations in fire-resistance-rated building elements, components or assemblies shall not reduce the required fire-resistance rating.
Exception: In determining the fire-resistance rating of exterior bearing walls, compliance with the ASTM E 119 or UL 263 criteria for unexposed surface temperature rise and ignition of cotton waste due to passage of flame or gases is required only for a period of time corresponding to the required fire-resistance rating of an exterior nonbearing wall with the same fire separation distance, and in a building of the same group. When the fire-resistance rating determined in accordance with this exception exceeds the fire-resistance rating determined in accordance with ASTM E 119 or UL 263, the fire exposure time period, water pressure and application duration criteria for the hose stream test of ASTM E 119 or UL 263 shall be based upon the fire-resistance rating determined in accordance with this exception.
Whether the building official required such documentation in your case, I have no idea. In reality, many don't consider it a substantial problem, and some even adopt policies on what they will or will not accept before requiring more documentation. There may be nothing to the fact that the wire is firestopped and the pipes are not. It could simply be the difference in training between the plumber and electrician, and it isn't like the inspector is going to tell the electrician not to exceed the code.