The Windows Subsystem for Linux (WSL) is a feature of the Windows operating system that enables you to run a Linux file system, along with Linux command-line tools and GUI apps, directly on Windows, alongside your traditional Windows desktop and apps.
There are two ways to access your Linux files from your windows:
Method 1: Type the explorer.exe . command from the terminal and hit Enter.
$ explorer.exe .

This will launch File Explorer showing the current Linux directory—you can browse the Linux environment’s file system from there.

You can list all the files and folders from the home(~) from your ubuntu terminal and compare:

Method 2: by navigating to the following path: \\wsl$ in any In File Explorer.
\\wsl$
You’ll see the folders for all your installed Linux distributions, which are exposed as if they were network shares. You can navigate to any directory from there.

Note: You could create a shortcut to this folders by dragging it to desktop or Quick access section in File Explorer’s sidebar.
Typing \\wsl$\ will list the installed WSL distributions:

You can modify these files normally as if they were any other type of file on your system.
For accessing windows files from WSL environment check this article.