Do I need a Linux machine for back-end web development in PHP?

That is the question: do I need a Linux machine for back-end web development in PHP?

I do not understand fully how might the operating system have anything to do with something deployed on the web if you are not hosting the site locally.

Also, if I do not have a Linux machine, can I replace it by running WSL on my Windows PC? Or are there some fatal drawbacks that might point to not doing that?

Thanks