That is the natural extension of Linux Subsystem on Windows.
If I develop in VS for a Linux target system how does VS know about the headers/libraries on the target?
Oh and a question that would surely interest some of my colleagues: Can it also be used to build and debug Linux kernel stuff, e.g. kernel modules?
Regarding headers/libs you would need to manage that yourself, I normally scp them down locally and add to my Intellisense paths.
Regarding the kernel that isn't something I've played with much, I've been able to load the source but I have not tried any debug scenarios there.