No, and I doubt that they (not "me") ever will. The Apple Store does however, sell AAC files, not MP3s. AAC files are reputed to be better quality than MP3.
Wav files cannot contain many of the tags, or the artwork, that we expect to come with the file, so that limits their use. A wav file is also very large, so they will fill up your storage very quickly.
The last time I checked, Apple's AAC files are at a bit rate of 256Kbps, rather than the 128Kbps of twenty years ago. Likewise, other retailers offer at least 256Kbps, often higher. Apple also offer an even higher quality audio file (their new Apple Lossless format, as opposed to the old Apple Lossless format), but although they work on the portable devices, those files do not give the higher quality audio on iTunes for Windows. I would not count on Apple ever making those high quality files work on Windows.
You can also purchase higher quality audio files from other sources.