This keep coming up, and the answer is always the same, even if it not “Officially” stated.
Voice communication in MSFS is too much of a legal liability, for the Age Rating of the program, so don’t expect it to ever be included IN MSFS.
But there are many external options, Discord probably being one of the best solutions at the moment, and far more feature filled , and manageable with whatever control the users want, than anything that could be included IN the sim.
Any IN SIm voice communication would have to be MODERATED by MS, and supported by MS for all the Moderation work that that would entail, plus the restrictions to suit its young age rating for the younger players, would NOT be something that anyone would really want .
Added to which, Discord is here, and discord is working well to meet the need, so NO NEED for anything else that would most likely be way inferior.