The MPLA (not pla) does not absorb the water vapor, but it condenses on the plastic and then evaporates. There is also the option of sorbent, which grabs the water vapor and then releases it with each cycle, before condensation occurs, getting higher efficiency.

The material in the whispercomfort is IIRC a fiberglass paper. It can only transfer liquid water, not solid water, and not vapor, effectively. The water condenses, whets the paper, then evaporates out the other side. It's a reasonable approach but does not work well in very low temperatures, and also the condensation process implies certain limits to efficiency, same as a non sorbent coated regenerative heat exchanger. The water doesn't start to condense until 100% RH, so it is 100% when it leaves the exchanger, while the air coming in is lower than that, usually. Thus water is lost.