The (indirect) answer to that question can be found in a thread that I recently started on the XSL mailing list about the general status of XSLT 2.0 development overall.
While the answer does not involve PHP, the current status of development for XSLT 2.0 (and XPath 2.0) means that there are no plans currently, so there can't be any for PHP either. To use XPath 2.0, you need to include Saxon 9 and inter-operate with the Java libs. Luckily, someone created a clear tutorial how you can do just that with PHP.
Even if someone started out today writing an open source native library for XPath 2.0 and XSLT 2.0, it will take quite some time before it reaches production quality.
EDIT: Florent Georges (from XSL-List) has taken my compiled list of available XSLT 2.0 processors and put them online in one convenient spot on his website.