This will not be in a virtual machine, but as an integrated part of Windows 10.
"We built new infrastructure within Windows - the Windows Subsystem for Linux (WSL) - upon which we run a genuine Ubuntu user-mode image provided by our great partners over at Canonical, creators of Ubuntu Linux", said a company spokesperson.
Hardcore Unix users have always been able to run the popular Bash command line interface (CLI) on Windows.
While there are now several ways to bring the Bash Linux shell on Windows, such as Cygwin and MSYS, there's no doubt that Microsoft is aiming for better integration that would require zero work from developers who need such tools on Windows 10. Kirkland states that "most of the tens of thousands of binary packages available in the Ubuntu archives" will run, not only utilities like cp, find, grep, and ssh, but also aptitude, apache, mysql, python, perl, ruby, php, gcc, tar, and so on. "This is brilliant for developers that use a diverse set of tools like me". The company is positioning its software as a solution for developers working on web apps, mobile apps, and apps for all platforms - and Microsoft acknowledges that some developers prefer to use Linux or other operating systems.
Developers will be able to write.sh Bash scripts in Windows, and even use emacs to edit code. Instead, Ubuntu will primarily run on a foundation of native Windows libraries. All it takes is a bunch of clicks-through from the Windows Store to get the Ubuntu installation on Windows running. It's kind of like the opposite of WINE, which allows you to run (some) Windows apps on Linux.
now the tools are based on Ubuntu 14.04, but soon everything will be updated to Ubuntu 16.04.