I'd say that depends on your use case.
For many folks, WSL is an excellent idea. I've played around with it and it doesn't give me anything over what I already have using Cygwin.
Also, Cygwin+userland is much lighter weight than an integrated VM like WSL2.
A lot of the question is what you want/need. I need a decent shell with a fairly complete unix userland. X is nice to have as well. That such functionality seamlessly integrates with Windows is great.
But I don't need a dev environment (although Cygwin provides that as well) for unix on my Windows box.
I'm sure there are other use cases/software that requires a full blown Linux kernel/environment, but they don't apply to me. I just use VMs (on separate hardware) for that.
And unless you actually need a full-blown kernel, rather than a specific set of tools, cygwin provides a lightweight, mature and well supported alternative.
Don't get me wrong, I'm not claiming that Cygwin is unix. Rather, I say that for a significant set of use cases, Cygwin can be a superior solution.
It all depends on your requirements.