Not only are they not mandatory but I seem to remember reading that the factory aren’t allowed to install them on later cars, so they fitted them (when the customer ordered them) but the dealer had to connect the wiring as part of the p.d.i. to get around the new regs.
This was exactly my experience when I spec'd my new Roadster with wing lights a few years ago. My dealer wired them up as the factory, for some reason, were not permitted to do so.
Wing lights look right on a Morgan - although not on a new Aero +8 in my view. I think the wings are too wide and the lights get lost. So my latest Morgan doesn't have them.