When you use the proprietary DirectX extension in WSL, you're not developing for Linux anymore, you're developing for WSL, a proprietary package. And now that you're reliant on DirectX/WSL/Windows, what cloud provider are you going to pick? You see, the Azure Advantage (TM) is that only Microsoft knows how to run DirectX on Linux effectively, because only Microsoft can inspect and modify the code. The Azure Advantage (TM) is that only Microsoft has the proprietary rights for Windows, so Microsoft can charge their competitors anything they want while offering it on Azure at a (relatively) affordable price.
Also, they have acquired Github, and they are slowly pushing towards the entire development/discussion to be moved to Github (In the guise of making it easier for people to contribute to Linux), from the current method of using the Emails for discussions and submitting patches.
When you consider everything, and don't just go by localized observations, you might get a better picture of the old EEE in the new bottle.
On the other hand, supporting VS Code, Terminal, WSL2 makes them money by helping boost their cloud services, so it makes sense to spend money in those areas.
That doesn't feel nefarious to me, just business.