Better in which way? WSL2 is a VM running ALONGSIDE Windows, not inside. Its performance is basically bare metal. If you have enough RAM, there is no reason to use cygwin instead of WSL2.
AHHHH "Has ptsd flashbacks from having to use Cygwin on a mixed build environment for a popular MMO that's about some kind of war up in the stars.." lol NOT THE CYGDRIVE lol jk but it did take me back ~5 years.
Technically yes, but WSL2 is remarkably close to optimal in terms of throughput. Unlike WSL1 (a type 2 hypervisor), WSL2 requires Hyper-V (a type 1 hypervisor), meaning Windows also runs as a VM once it’s enabled. The Linux vGPU driver still needs to go through the Windows Nvidia driver as far as I know, but that is seldom the bottleneck for CUDA applications.