AMD also released a new graphics driver preview unlocking DirectX 12 compatible GPU-acceleration within the WSL for a wide range of its Radeon hardware.
From a post in 2020.
And from Microsoft’s WSLg github:
So it seems there is some graphics acceleration on all three major providers. If that means OpenCL can be used is something else, of course. And I haven’t the graphics support even once (I was really impatient to have it, then I was angry that Windows10 wouldn’t be getting it… now I have a Windows11 machine with an RTX 30xx series in it, I somehow haven’t touched it yet 
).