Not much practical value since I don't develop anything serious but it's cool to know. Linux is at least a versatile environment so that's cool to have available.
How does it work?
Similar to how Wine emulates windows programs on linux, but not at the same time? It seems as though they've just natively implemented bash and allowed you to run GNU/Linux binaries from that.
Also, correction: there's
tons of practical value. Good command-line tools have always been easy to use and super accessible from linux distros for ages, but a pain on Windows. Ask pretty much anyone who's developed anything on Windows.