Show me a VM that allows me to access the entire host and client filesystem seamlessly without barriers.
WSL allow you to do just that and for that alone it's very useful. You can automate tasks using Windows-only software (compilers, etc.) with Linux userland tools and run both Linux and Windows software without resorting to Wine or similar translation layers that come with their own quirks and drawbacks.
Want to test whether your software package works on Linux as well? No problem, just open a terminal and compile on Linux in the same file system without having to deal with shared folders and configurations.
That's the major selling point for me.
Does that work that easily on WSL2? I thought that was mostly a WSL1 things, and thus I have not upgraded yet.
I've made an "open" alias to emulate the mac behavour, eg. you run "open fred.docx" inside WSL2 and it will open the document in word.
I've also made a "pbcopy" clone, and have a bunch of other scripts that simplify mundane tasks.