WSL gives you no support for USB devices, which is a massive pain for embedded development when IT forces you to use Windows. Also, this might just be specific to my setup but WSL networking is very finicky with my company's VPN, and breaks completely if the VPN ever drops out requiring a full reboot.
WSL2 can forward USB devices
https://learn.microsoft.com/en-us/windows/wsl/connect-usb
I regularly run ADB through WSL2 using this.
That doesn't work for mass storage devices without a custom kernel, and that's just too much hassle to bother with.
https://askubuntu.com/a/1533361
There are always going to be niche cases. In general USB storage devices are slow to transfer data anyways, so you are better off in copying the files directly from windows mounted location.