Dark mode support was added to version 2.20.31 (released in March of 2020) of the WhatsApp client. This is an iOS 13-only feature, and from the look & feel it appears to
This is WhatsApp latest entitlements file:
com.apple.developer.icloud-container-identifiers
57T9237FN3.net.whatsapp.WhatsApp
com.apple.developer.pushkit.unrestricted-voip
com.apple.developer.ubiquity-container-identifiers
57T9237FN3.net.whatsapp.WhatsApp
application-identifier
UKFA9XBX6K.net.whatsapp.WhatsApp
com.apple.developer.carplay-messaging
aps-environment
production
com.apple.developer.icloud-container-environment
Production
com.apple.developer.associated-domains
applinks:api.whatsapp.com
applinks:v.whatsapp.com
applinks:chat.whatsapp.com
applinks:wa.me
com.apple.developer.siri
com.apple.developer.team-identifier
57T9237FN3
com.apple.developer.icloud-services
CloudDocuments
CloudKit
com.apple.security.application-groups
group.net.whatsapp.WhatsApp.shared
group.com.facebook.family
group.net.whatsapp.WhatsApp.private
group.net.whatsapp.WhatsAppSMB.shared
group.net.whatsapp.family
This specific entitlement seems to be the reason that they are allowed to not report an incoming call:
com.apple.developer.pushkit.unrestricted-voip
I can't find any documentation regarding this entitlement, so I'm pretty sure they have been given a special permission by Apple.