​I saw on the Codex of Ultimate Wisdom website under the "Ultima VII Magic Shops" webpage on the bottom of the page in small text: "Wis-Sur will sell his reagents for any price offered, as low as 1gp.". However I tried to buy a reagent from him for 1gp and he wouldn't sell.

I thought possibly after you destroy the tetrahedron generator in Deceit but when I tried after that his reagent prices were set and you couldn't bargain. So is there any truth to Wis-Sur selling his reagents for 1gp, because I never can buy them for that low. ​

They have the same defensive value as every other kind of boots, 1.