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No. This is a "Windows subsystem" [1] that implements a LINUX compatible ABI for LINUX application binaries. GNU has nothing to do with it. [1] https://en.wikipedia.org/wiki/Architecture_of_Windows_NT
How come? It's heavily marketed as "bash on Windows", and that "bash" is a GNU Bourne Again Shell, a part of GNU Operating System, developed under GNU Project.
Please invest some time to understand what it's about technically.