There were a few articles on the subject of NFC transfer between WP8 and Android, one of which was by wpcentral.com
NFC sharing between Windows Phone 8 and Android | Windows Phone Central
Text of interest:
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"Windows Phone 8 introduces NFC (near-field communication) support to the platform, allowing small packets of data to be shared by holding two supporting WP8 devices back to back. The new NFC-based "tap + send" feature enables Windows Phone 8 devices to share web URLs, contact data and more with another phone in close proximity.
But because it's a multi-platform standard, many of these features work just fine between Windows Phone 8 and NFC-enabled Android phones, as you'll see in our demo video below.
We tried bouncing web pages and contacts back and forth between a Samsung Galaxy Nexus and an HTC 8X, and were able to do so without a hint of trouble. Unfortunately, NFC file transfers remain off-limits for the time being, so if you want to share photos over NFC, it's strictly Windows-to-Windows or Android-to-Android.
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So it seems that small data packets can transfer between WP8 and Android but not larger data packets typical of files such as photos, music or video. Bottom line...you can share Contact info, web URLs between WP8 and Android but not photos/videos/music. At least at this time. It might be a software limitation/difference between the 2 OS platforms.
Not sure on music playlists or ringtones...that might be a doable. Anyone try either of those yet?
Additionally, from an article at winsupersite.com, Paul Thurrott suggests that NFC is the connection mechanism but Bluetooth/WiFi are the means of actual file transfer of larger data packets.
http://winsupersite.com/windows-phone/windows-phone-8-tip-share-nfc
Text of interest:
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"Windows Phone 8’s NFC sharing functionality, called Tap + Send, allows you to initiate a share transaction with another NFC device (such as another Windows Phone 8 handset). As per Windows Phone 8 Tip: Connect Bluetooth Devices via NFC, where NFC was used as a broker of sorts for establishing a Bluetooth device pairing, you don’t actually use NFC to share things directly. Instead, NFC is used to establish the connection between two devices and then the sharing occurs via another means."
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This suggests that while the 2 NFC systems on different OSs can communicate...they can't complete the transfer thru the Bluetooth/WiFi (?)...perhaps that is the sticking point between the 2 OS implementation of NFC sharing of larger data packets. Sounds like a s/w issue to me and one that needs to be standardized. Wouldn't that be refreshing for a change?