If you want to move WSL2 Linux distro(Ubuntu) from C: drive D: below are the steps.
Export Ubuntu
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| mkdir D:\backup
wsl --export Ubuntu D:\backup\ubuntu.tar
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Unregister the same distribution to remove it from the C: drive:
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| wsl --unregister Ubuntu
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Import Ubuntu
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| mkdir D:\wsl
wsl --import Ubuntu D:\wsl\ D:\backup\ubuntu.tar
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By default Ubuntu will use root as the default user, to switch back to previous user Go to the Ubuntu App Folder run command to set default user
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| cd %userprofile%\AppData\Local\Microsoft\WindowsApps
ubuntu config --default-user <username>
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