A few weeks ago, I would have answered as several have that most people could easily do this themselves (especially if you take an extra 2 minutes to separate the tank from the bowl).
That was until I (reasonably young, fit and mechanical) spent 2 days dealing with the aftermath of pulling up a toilet to snake a drain. Brass bolts pulled through the rotted iron flange when reinstalling, flange broke when bolts were moved, was too close to the concrete slab for a steel repair ring, too high for a slip in pvc flange. Finally put anchors in the slab. 40 year old soldered shutoff valve leaked when reopened and had to be replaced (too damaged to just replace innards). 5 other minor things that I'm forgetting...
No, this still shouldn't have taken me two days, but I wasn't in a position to drop everything else to do this all at once, and was expecting a 2 hour job when I started. Luckily, we have two bathrooms...
So, just keep in mind that the potential for "surprises" is there...
My reading of what the OP wrote is that the plumber meant that it was their policy to do the smoke test, and that when doing a smoke test they are required by law to inform the FD, not that they are required to do the test. The second part sounds fairly reasonable. The first sounds like he didn't want the job. But then maybe he's done this before and had to deal with customers claiming he didn't fix the problem when it was actually somewhere else...