mIRC seems to support some of the IRCv3. I MIGHT be wrong on some of these, so please don't quote me. As far as interest, that would be up to Khaled to answer.

At the time of this post:

Base Extensions

IRC Version 3.1: Capability Negotiation - 7.0 (Not exactly sure when this was added?)
IRC Version 3.1: multi-prefix Extension - 7.0
IRC Version 3.1: sasl Extension - Need script to do SASL (Only one I know of does PLAIN)

Optional Extensions

IRC Version 3.1: account-notify Extension - Enter: /CAP REQ account-notify
IRC Version 3.1: away-notify Extension - Enter: /CAP REQ away-notify
IRC Version 3.1: extended-join Extension - Enter: /CAP REQ extended-join
IRC Version 3.1: tls Extension - Not sure/didn't test



Base Extensions

IRC Version 3.2: Message Tags - Not supported
IRC Version 3.2: Message Intents - Not supported
IRC Version 3.2: Metadata - Not supported
IRC Version 3.2: monitor Extension - 7.31 See this

Optional Extensions

IRC Version 3.2: server-time Extension - Not supported
IRC Version 3.2: batch Extension - Not supported
IRC Version 3.2: userhost-in-names Extension - Planned See this
IRC Version 3.2: chghost Extension - Not supported

Again, I MIGHT be wrong on some of these.