Not quite

https://learn.microsoft.com/en-us/windows/wsl/about

They just built a massive chip fab outside Phoenix so there’s clearly some US-based division the government has jurisdiction over.

When I traveled across the world last year it took me 5 minutes to sign up for a temporary cell plan in the country I was visiting, then install the eSIM from my phone’s web browser. I didn’t have to plan ahead and wait for them to mail me a SIM card so I could juggle around SIMs while abroad. I much prefer that over a physical SIM card.