TPU is an Asus feature that allows better voltage control through the ASUS AI Overclock utility. (over-volting for the purposes of overclocking that is).
EPU is an onboard circuit that allows the mobo to sense when certain power hungry components are idling / unused and throttles power to them to save on energy.
Both of those are off by default.
Turning them on will have no affect in case of the TPU (unless you combine it with ASUS AI for actively overclocking) and no negative effect for EPU.