Did some research on this and found that the galaxy nexus s (phone i know does payments at your local store) has the same controller as the n9 BUT it also has an embedded seccure element as well. is thhere hardwire connection between them?
From the attached picture you can see that the secure element is connected through i2c to the NFC controller, looking at the N9 schematic, the i2c is connected to the OMAP processor/3axis mangnetometer through the main flex/accelerometer/gps(bob). So this is not possible on the N9 without hardware mods and a rebuilt kernel with NFC FRI implementation for secure element support.
Also the SIM is shown connected to the SWP in the picture if this an "air interface"? Then what Arie says is possible without any hardware changes to the board. I think it might be. So go on an endless search for a SIM that has a SE built in it.
Can anyone check what software support we have built in the Kernel in the NFC? The article says in android its in found in the external/libnfc-nxp.