The WD40 taste is actually nicotine free base. Some vendors adjust the pH to be a bit lower to create more nic salts, which cuts down the nic taste/smell (Vermont Vapor unflavored has ascorbic acid added), but many do not do this. My unflavored MFS 100 mg VG is probably free base nic, as it has a bit of that smell/taste, but it goes away when I mix up a DIY with flavoring.
Kurt, I just want you to know your input is educational, insightful and valuable. Thanks for being you.