If there is a larger purpose around WSL, VS Code, and "MS <3 Linux" messaging, it is definitely this. They have really changed their reputation among developers.
However, I can't ignore that they've certainly created value for engineers that use Windows to develop software that runs on Linux, similar to the value created by WINE's developers. It's just a shame that similar value and innovation are stifled by the limitations set by Google's SafetyNet when it comes to running Android software on other platforms.
However, the goal wasn't to make "Linux" a first class citizen so much as to bring "non-Windows" developers underneath the mothership.
It's even beginning to affect the embedded world: https://www.nordicsemi.com/News/2021/10/Nordic-launches-nRF-...
... now if only the language servers it relies on could be anywhere near as polished :| rust-analyzer is a stunning example of what's possible with language services, gopls is only barely functional enough to be worth running.