Your Windows build number: Microsoft Windows [Version 10.0.18945.1001]

What you're doing and what's happening: Testing the global options feature recently announced.

For the processors option, you cannot have whitespace after the value.

For example, this option will not work:

processors=2 # How many processors to assign to the WSL2 VM.

The memory option, though, has no issue when adding it like this:

memory=3GB # How much memory to assign to the WSL2 VM.

Removing the whitespace after the processors value, works fine:

processors=2

What's wrong / what should be happening instead:

Amount of processors shown using top should reflect the global option value. Instead it shows that the VM is using all of the available processors on the host.