I see it in similar way to Docker extended and made it _easy_ for _end users_ to user namespaces, overlayfs, ports forwarding and distribution (docker hub), WSL/WSL2 on top of Linux solves problem of other aspects, one of them being corporate friendly (among others).
The same way of when JS dev uses docker and not giving a shit it's the whole Unix compatibile system under the hood (Linux), he just cares on getting Nginx-something from Docker Hub, effectively making Docker to be his platform of infrastructure, the same way small fraction of the crowd cares WSL2 is using Hyper-V under the hood.
If you make a poll on what kind of virtualiziation is needed to run WSL2, I bet the most used answer would be "virtua what?"
