Most rules for commas are not hard and fast, with emphasis placed on clarity: is the comma necessary to convey the information clearly and accurately? Michael Swan (
Practical English Usage) seldom uses a comma after a terminal
too, nor do I if the sentence is short and sweet. It seems to me that here it depends somewhat on the man's other likes (as well as the context):
He likes to play golf, and tennis too. (= he likes
to play golf-- and, oh yes, he also likes
to play tennis.)
He likes to play golf and tennis, too. (= he likes, e.g., to tapdance-- and, oh yes, he also likes
to play golf and tennis.)
He likes to play golf and tennis too. (= he likes
to play baseball-- and, oh yes, he also likes
to play golf and tennis.)
I may have gone too far in this, however.