docker desktop for both mac and windows is using a Linux virtual machine behind the scenes for running regular docker daemon.
Reference
That state docker for windows is using WSL2 which is running a VM.
Here there is a mention of backing up docker VM on docker for mac.
Docker Desktop handles the setup and teardown of lightweight VMs on both Windows and macOS, using Hyper-V on Windows desktops and Hyperkit on macOS.
From docker blog .