No for everyone it cannot be written off as a business expense, therefore you are expecting people to be financially penalised.
I picked a Tesla as it is probably the only EV I know off, living in a very rural area, EV are not high on my list of things I know about - I looked up the weight of one v a LR Defender - yet even the type of EV I choose to talk about is somehow wrong!
I am the type of person who tries to look at a situation in anything but black and white, there is a need for certain types of cars, I think that is agreed on this thread, but to restrict those cars to a certain defined user is not the best way to ensure less accidents. Who decides who can drive them? Some person sitting in an office in a town, or a computer?
Any type of scheme implemented would cost financially and I do not think it would reduce any accidents.
All cars now are built far more "rounded" (I cannot think of a better work to describe it) in order to mitigate accidents with pedestrians, and I presume anything they hit - if they were inherently dangerous they would not pass the safety tests.
There will always be people who do not want to see certain cars in towns, I think this is what it comes down to.