It depends:
- the Hyper-V backend uses a VM for running the actual containers, which is a bit annoying because it just sits there and eats your RAM whenever it's on (technically you could enable dynamic memory for the VM, but i think it used to break)
- the WSL2 backend uses the whole fancy new system that Microsoft came up with to, idk, attempt to embrace and extend Linux or something; far less annoying than Hyper-V but also has somewhat different approaches to setting resource limits (e.g. if you only wnat to give it 4 GB of RAM or 4 CPU cores so something is left for the rest of your system and doesn't slow down when you run docker build)
Honestly, Docker on *nix is a way better experience, but not everyone can run it for a variety of reasons (e.g. corporate policy or having the same PC for personal development and gaming).