I wouldn't consider Chrome the "operating system" that I am primarily developing on, even though it is really the VM under the hood. Windows is really the one facilitating running the Chrome application, or the Linux WSL application.
To be way too pedantic, if WSL2 (and therefore Hyper-V) is enabled then Windows actually boots into bare-metal Hyper-V first, which then launches the Windows kernel as a VM under itself, side-by-side with the WSL2 VMs if any are installed, so if the lowest level facilitator is what counts then you're really developing "on Hyper-V". I don't think that's a very useful distinction though.