I plan to add windows support via git-bash.exe from https://github.com/git-for-windows/git/. Simply install git-for-windows and python, then enter a venv and pip install portage. It would be nice to have an ebuild development plugin for visual studio code to go along with this.
Currently, there are nearly 38 million installs reported for the visual studio code python plugin: https://marketplace.visualstudio.com/items?itemName=ms-python.python A sizable portion of these users probably already has git-bash.exe installed, and could possibly use an ebuild development plugin to author ebuilds.
As noted in bug 798819 comment #1, msys or cygwin might not be very suitable for general purpose portage usage (WSL is much better). However, msys or cygwin might be a good enough foundation for a tool that uses portage APIs to fetch distfiles for the purposes of bug 629048.