AFAIK, this is not (yet) implemented on Windows platform.

Looks like we'd have to support a new (since Vista) windows message WM_MOUSEHWHEEL (0x020E) as shown here:
https://docs.microsoft.com/en-us/windows/win32/inputdev/wm-mousehwheel

From some (unsourced) doc:
When an application receives a WM_MOUSEHWHEEL message, it is responsible for retrieving the characters-to-scroll user setting (SPI_GETWHEELSCROLLCHARS) by using the SystemParametersInfo API. This setting will not be available on Windows 2000 and Windows XP, so use the value of 1. IntelliType Pro and IntelliPoint will maintain a substitute value for the characters-to-scroll user setting and send the correct number of WM_MOUSEHWHEEL messages.

So sounds like we'd get multiple WM_MOUSEHWHEEL messages for a single tilting action.

Of course this is assuming that Logitech MX Master 3 results in same messages as sent by the MS IntelliPoint.

WM_MOUSEWHEEL is what we currently use

Some clarifications: the horizontal scroll wheel is not supported on macOS either.
Besides, the Blender has only WHEELUPMOUSE and WHEELDOWNMOUSE.

What the user describes here is MOUSEPAN event, such as a trackpad or Magic Mouse, as the report actually says.
Which Blender does not support at all on Windows, although there are two patches for this.