My understanding is that since WSL version 2 (publicly launched a few years ago I think) it comes with a wayland implementation built-in, and it uses xwayland to run X11 compatible apps. At least if you are using a compatible image.
https://learn.microsoft.com/en-us/windows/wsl/tutorials/gui-apps
https://devblogs.microsoft.com/commandline/wslg-architecture/
For anyone wondering: while technically the cell towers might be able to accept emergency calls even without network authentication (which is what's the SIM is for), there are countries/places that will still require an active SIM with the excuse of wanting to prevent hoax calls.