You can use it on WSL1 and WSL2 but you can't use it natively on Windows. I used it on WSL2 just this afternoon and it was seamless but that makes sense because WSL2 is basically just a Linux VM anyway.
https://github.com/NixOS/nix/issues/2651 https://github.com/NixOS/nix/issues/2292 https://github.com/NixOS/nix/issues/1203
There's a locking issue with SQLite and the Sandbox has some namespace issues where Linux and Windows behave differently. I don't know how eager they are to make it work on Windows either, but at least WSL works :)
That said, there have been attempts to get native Windows support:
I'm not saying it's a good idea, I don't think anyone would really want that, but it could be done.