You need to run an operating system other than GNU/Linux.You have a powerful computer for which resources (such as memory, CPU, and storage) are not a concern.You need to run a Linux distribution (distro) for development and testing purposes.You don't want to waste your time installing and managing the virtual machine.You need a smaller memory or storage footprint.While WSL 2 does run a real Linux kernel in a Hyper-V–based utility VM, it works completely behind the scenes hence, the user does not need to install and manage the operating system or any other resources as with a traditional VM. This architecture allows a user to have a completely isolated system with a guest operating system. With the help of a hypervisor, a traditional VM creates an isolated environment in your host system that acts as a separate virtual computer with all the hardware components, such as CPU, RAM, and storage.

Please remember that WSL is not a full replacement for a traditional VM. While WSL 2 uses Microsoft's Hyper-V as a hypervisor under the hood to run the utility VM, it does not require you to enable Windows' Hyper-V role or feature WSL works perfectly fine without it. Windows Subsystem for Linux v2 architecture Differences between WSL and traditional VM

How to install linux on windows