This tag should be used for question about Windows Subsystem for Linux version 2. It should not be used for WSL version 1.
From the Microsoft docs:
WSL 2 is a new version of the architecture in WSL that changes how Linux distros interact with Windows. WSL 2 has the primary goals of increasing file system performance and adding full system call compatibility. Each Linux distro can run as a WSL 1, or a WSL 2 distro and can be switched between at any time. WSL 2 is a major overhaul of the underlying architecture and uses virtualization technology and a Linux kernel to enable its new features.
WSL provides a way to run linux binaries under Windows 10.
WSL 2 is stored in a single file and has it's own IP address while WSL 1 is stored in multiple files and shares an IP address with the host.
WSL 2 can access files in it's own directory structure faster than WSL 1 but it is slower with Windows files.
The guide for installing WSL2 can be found here.