WSL is certainly not perfect. If we're just comparing default shell experiences though, WSL's environment destroys the default MacOS one. Default GNU tooling, updated bash version, a real package manager... Microsoft knows what developers want when they install Linux, and they did a nice job with the mis-en-scene.
Personally, using a Mac or Windows device is a sign that I'll be using VMs for development anyways. With WSL, that VM is tightly integrated with my host system - on MacOS it's a window into a different computer. Nowadays I'd prefer to avoid both OSes wherever possible, but I'd probably err on the side of using Windows for development simply because you can install Ubuntu with one click.
Personally, using a Mac or Windows device is a sign that I'll be using VMs for development anyways. With WSL, that VM is tightly integrated with my host system - on MacOS it's a window into a different computer. Nowadays I'd prefer to avoid both OSes wherever possible, but I'd probably err on the side of using Windows for development simply because you can install Ubuntu with one click.