On some mice they do, and it's a really useful feature. But it's fairly niche and mostly on the more expensive mice. I would feel pretty confident betting that over 99% of Windows users don't have a tiltable scroll wheel.
Even though I have trackball with tilt wheel (MX Ergo), I noticed that I never use them. When I should scroll vertically, I just middle click and move cursor, or grab scrollbar and drag. Maybe because tilting wheel isn't comfortable way to scroll.
On some mice they do, and it's a really useful feature. But it's fairly niche and mostly on the more expensive mice. I would feel pretty confident betting that over 99% of Windows users don't have a tiltable scroll wheel.