The frame is early Wisper 905, around 2005 when the rear brake cable was routed along the top of the top-tube. The 'flame' rims were also used by Wisper at that time. The front forks, ahead stem, handlebars and electrical system are most certainly not Wisper.
I suspect this machine is built on one of the 250 genuine Wisper frames that went 'missing' during the early years of the companies restructuring. I'm not entirely sure, but I think the ex-Wisper employee responsible was one Mark Rao, possibly spelled differently.