To me developing with WSL2 is now even better than on native Linux - works exceptionally well. I use it with VS Code + WSL plugin and Docker for Windows.
But it has worse performance for accessing native Windows files than WSL1 does.
In any case I think an assertion that WSL2 has no performance issues needs a serious citation (as opposed to no citation which you gave) - you're making a claim about all possible situations. As always, a statement that "no x exists" requires seriously more proof than "at least one x does exist".