I ran into this today. Using a wrapper function around _make_zipfile due to https://github.com/python/cpython/blob/d5650a1738fe34f6e1db4af5f4c4edb7cae90a36/Lib/shutil.py#L817-L819 where there is a check for if the format is zip then don't pass owner and group.

```
def make_whlfile(*args, owner=None, group=None, **kwargs):
    return shutil._make_zipfile(*args, **kwargs)


shutil.register_archive_format("whl", make_whlfile, description="Wheel file")
shutil.register_unpack_format(
    "whl", [".whl"], shutil._unpack_zipfile, description="Wheel file"
)
```