Fortnite never intentionally does anything pay-to-win. However, every once in a while something pops up that seems to give paying players a significant advantage. This is often a problem, but sometimes players will find a feature in the game that gives them a pretty big advantage over their opponents.
The recently released Matrix emotes seem to offer a small advantage to players who have them. They were released in the Item Shop, making it kind of a pay-to-win.
Matrix emotes are chargeable in Fortnite Chapter 3 Season 1
The Trinity’s Kick emote, which is rare and costs 200 V-Bucks, was discovered to give players a leg up on their competition. Players used it to effectively hide from players, ambush them, and kill them.
Fortnite players can take advantage of this effectively by building a ramp with ground directly above it (so players can’t walk to the top of the ramp because of it). They can place a triangle on the ground and climb as high as possible on the ramp. Crouching and doing the Trinity’s Kick emote will put them inside the triangle, but not really.
As soon as they stop the emote while moving or aiming or whatever, they fall straight back to earth and can immediately start firing. This is an extremely effective way to ambush someone.
The kick effectively places the players entire body in the triangle, except for the balls of their feet. However, they are not, and can instantly ambush anyone who gets close to them unknowingly.
Bullet Time, Neo’s infamous move from the first Matrix movie, is also kind of a pay-to-win. It’s not quite as drastic, but the emote literally dodges bullets, which can make it harder for anyone to shoot someone emote.
These Fortnite emotes aren’t actually chargeable, but they are paid perks, in a sense.