There have been some changes in libinput. This is the current configuration if rockingcat’s solution doesn’t work for you:
[Logitech MX Master 3 USB]
MatchVendor=0x046D
MatchProduct=0x4082
ModelInvertHorizontalScrolling=1
AttrEventCode=-REL_WHEEL_HI_RES;-REL_HWHEEL_HI_RES;
# MX Master 3 has a different PID on bluetooth
[Logitech MX Master 3]
MatchVendor=0x46D
MatchProduct=0xB023
ModelInvertHorizontalScrolling=1
AttrEventCode=-REL_WHEEL_HI_RES;-REL_HWHEEL_HI_RES;