It is not a novelty, we have already seen similar projects. But Pengwin is a special distribution for WSL (Windows Subsystem Linux), that is, for the Linux subsystem that has been implemented in Windows 10 to run some of the distros available in the Microsoft App Store. Since Canonical and Microsoft announced this subsystem and offered Ubuntu on top of Windows 10, many other distributions have been added to the supported list.
Like Debian, Kali, openSUSE, SLES, etc. Pingwin (formally called WLinux) is not another one, since it has been specially designed for WSL. It is probably not the first news you have about WLinux, since it has been active for a while. If you want, you can try it buying Pengwin for $ 9,99, an offer that lowers the normal price that would be about $ 10 more expensive. In exchange for that price, you will find a good pack of tools for programmers and different languages, tools for OpenStack, AWS, TerraForm, etc.
WLinux or Pengwin offers a shell, but that doesn't mean that you can't run a graphical environment based on X-Window if you want, just that the foundation is just that. It also includes a group of tools for distro setup that allow you to change the interface language, as well as the keyboard map for your language, select other available shells besides bash, such as Csh, zsh, fish, etc. You can also choose between different default text editors, such as emacs, neovim, and Visual Studio Code.
You also have NodeJS, Python 3.7, Ruby, Rust and Go environments, manager for Azure with PowerShell and azure-cli, you can easily enable and disable shell integration in Windows Explorer, configure an experimental GUI (Windows 10 theme for your Linux apps), HiDPI support, create a secure bridge for Docker running on Windows, and much more. In addition, you can install a large number of DEB packages with the apt manager.