I think WSL will get there eventually but in its current state it's just more tedious to use for permissions/networking/compatability issues.
Mostly things you can work around but just a bit more tinkering
Biggest benefit for me has been how simple it has made ssh on Windows. I got a nicer spec'd Surface Laptop 3 during my last hardware refresh and haven't missed Macbook at all.
I think he's referring to the SSH integration inside VS code so you can open up a remote folder as if it was a local one in the IDE