One easy example:
Bash/sh works the same on Linux and Mac. Nowhere on windows is that true: cygwin mangles paths in a demonstrable script-braking way.
WSL is not windows. It is literally linux running on windows. Which is even more complicated than running a half-baked shell. You're basically using a different OS which is an admission that windows is so awful. Might as well run VNC on a Linux box.
If you want to objectively compare WSL and macOS, you need to run Linux in a virtual machine on mac, that would be the correct comparison.