Earlier quoted context omitted.
Google introduced project Treble in Android O and P to allow Android to work against a HAL to basically decouple the underlying Linux Kernel and drivers from the over arching Android Framework. There was speculation that this would enable Google to swap out the Linux Kernel for Fuschia when it becomes available. The Windows NT Kernel has had a HAL and the ability to do this since it's inception in the 90s. Microsoft…
IIRC WSL1 used a kernel compatibility layer, WSL2 uses a virtual machine [with the albeit minimal but very real overhead] so I find difficult to imagine they running android on top of NT [whatever they're calling the kernel nowadays]
I think they renamed the NT Kernel to Windows Kernel to simplify things but in usual Microsoft fashion it just complicates comparing or discussing Today with Yesterday.