As a personal speculation, I was always a bit doubtful when it came to the claims that the x86 tax was some 10% or so. The claim is based on the idea that the x86 ISA is translated to a lower level code that once the translation is done runs optimally, and that the conversion carries only a small cost (and perhaps a somewhat higher cost in terms of complexity). But this has never really been truly tested.
My impression is that the tax is also considerd to be due to the fact that the ISA has been carried around for many , many years and the compatibility forces compromises on the decoder implementations.
The ISA could be considered bloated by some. I certainly missed any objective ISA analysis / comparison if ever there was one recently
The last official context i recall it being tangetially refered to was the 64 bit x86 introduction, with Intel invoking the need for a clean slate when Itanium was spawned. And then in reply, AMD came with amd64 , a port which according to them incured a much lower performance tax than Intel had anticipated (something in the vein of ~ 5 % , ofcourse pulling this number from ancient and unreliable memory)
Micro-ops' existance, their 'fission' / fusion and whatnot are implementation decisions. They could get abandoned if they would not be worth it. So that shouldn't be a strong reason to support the 'tax'