A better description of the tilt wing would be "tilt propeller". Given the high disc loading, and the resulting high downwash velocities, the need for a tilt wing follows from the use of props - in order to avoid unacceptable energy losses in the hover. The relatively lower downwash speeds of a tilt rotor make it less necessary. The trade off then becomes the cost and weight of the tilting mechanism.
Summing up: tilting prop usually means a tilting wing is required. Tilting rotor may or may not need to tilt the full wing. Current philosophy seems to be tilting wing is not required (the V-22 uses flaps to reduce the downwash load in the hover). Then the question is whether to tilt the engine at the same time, seems to be some disagreement here. Well, maybe not disagreement, maybe just another possibility for design trade offs.
A tilt wing may produce a horizontal force component as the downwashes passes over the airfoil of the wing, but this is easily compensated for by tilting the vertical thrust axis. There is some net loss in overall efficiency, just as the tilt rotor has some loss in overall efficiency because the wing is not tilted.