I take your point that there seems to a discrepancy here. My own feeling is that it(reg 554.3.2) dates back to pre 17th where you would expect there to be supplementary bonding on the pipe work and that it has not been updated to go with the fact that installations to the 17th edition, with circuits under the control of RCDs, no longer require supplementary bonding to metallic boiler pipework. ??
If not i still ask where are the immersion heaters that these regs apply to?
Also, i think "uninsulated element" is not referring to the resistance wire not having insulation around it, but to the fact that there is no insulation around the outer metal case of the heating element.
It would be interesting to get a few more opinions, maybe someone like widdler or IQ.