Having tried both, I would in fact say that WSL is a huge advantage for Windows over the Mac in many cases. Sure, the Mac is a *Nix, but there are lots of small differences from Linux that cause issues. WSL runs very, very well.
I suppose allowing developers targeting x86_64 Linux to still use Macs and the power efficiency of ARM CPUs, since I don’t think (maybe wrong) that ARM Windows machines support emulation inside WSL.
But that’s more feature parity with x86 Windows machines, not an advantage.