Is WLS2 a virtual machine without GUI?

I'm learnign linux with xubuntu at the moment and I'm really enjoying the bash. The thing is that I have a more powerful desktop than the laptop where I'm using xubuntu and I'd like to the bash on the desktop without having to install a virtua l machine. I have read a bit about WLS2 but I can't finish understanding what it is. Is it like a virtual machine that has ubuntu without the GUI? Or does it create a folder designated as home and I can interact with it thorught windows?

I want to be able to use VScode through the bash in the desktop. So what is WLS2?