Tap to pay was available on Windows phones with NFC via Softcard until Google bought the service and pulled the plug (folding it into Android Pay). I used it on my Icon and it worked fine until the service died -- not quite as convenient as Apple Pay because you had to bring up the app and put in a pin, but still OK. So the technology is there, but WP's market share is tiny and the tap-to-play space is pretty crowded right now. I'm doubtful that it's easy for MS to make a business case that it's worth the investment it would take to build the ecosystem. The best chance might be if one of the existing players would let MS piggyback -- but it won't be Apple or Google.
Tap to pay has been growing slowly, partly because it's hard for consumers to see much benefit over swiping. But the transition to chip cards is likely to accelerate adoption. Tapping is quicker and easier than inserting a chip card and waiting for it to register, so it will be easier for consumers to see a benefit.
But, if I were moving to WP right now, I wouldn't count on seeing tap to pay any time soon.