Search notes:

/usr/lib/wsl/lib

The files found in /usr/lib/wsl/lib are mirrored from (or to?) in C:\Windows\System32\lxss\lib.
$ ls -1 /usr/lib/wsl/lib
libd3d12core.so
libd3d12.so
libdxcore.so
Later? On another system?

After installing NVIDIA GPU driver in Windows

I assume(!) that the following files are installed (mirrored from C:\Windows\System32\lxss\lib, that is) when an NVIDIA GPU driver is installed in the Windows system hosting the WSL installation.
$ ls -1 /usr/lib/wsl/lib
libcuda.so
libcuda.so.1
libcuda.so.1.1
libd3d12core.so
libd3d12.so
libdxcore.so
libnvcuvid.so
libnvcuvid.so.1
libnvdxdlkernels.so
libnvidia-encode.so
libnvidia-encode.so.1
libnvidia-ml.so.1
libnvidia-opticalflow.so
libnvidia-opticalflow.so.1
libnvoptix_loader.so.1
libnvoptix.so.1
libnvwgf2umx.so
nvidia-smi

See also

/usr/lib/wsl/lib is referenced in /etc/ld.so.conf.d/ld.wsl.conf
/usr/lib/wsl

Index