Basically everything you can do on a headless linux VM, you can do on WSL2 because behind the scenes WSL2 uses hyper V to create a light-weight VM. Benefits of using linux through WSL2 is tighter integration with stuff like VS Code,Docker and Windows 10 itself and this will only continue to improve (directX support for WSL is coming in future and also ability to run GUI linux apps). If you manually run VM through Hyper V you have to set file shares and do all the other configs yourself.

What it solves for me is this: I like gaming, I also do webdev and I also use some design tools that are windows/mac only. So, before WSL I used dual boot and used a NTFS shared drive which was alright and with SSD's you don't even notice the switch time that much but after WSL it felt unnecessary because now I can do all my local development on docker and WSL2 file system and when I want to game just close windows terminal do that. The thing's I miss from a linux host is an actual package manager, KDE's customization/theming and dolphin file explorer because it's 2020! where are the tabs microsoft?