Docker announced that its native Docker Desktop Windows application will soon switch to the Windows Subsystem for Linux 2 (WSL 2) from the Windows-native Hyper-V virtualization it currently uses. WSL is a Microsoft-designed compatibility layer that made it possible for users of Windows 10 and Windows Server 2019 to run Linux binaries in ELF format natively on their computers. Starting with its second installment, WSL2 uses a genuine open-source kernel compiled from the stable 4.19 version release of Linux at Kernel.org.
Source: https://www.bleepingcomputer.com/news/security/docker-desktop-for-windows-10-will-soon-switch-to-wsl-2/