Docker Desktop is mainly for developing containerized applications. You can run Kubernetes, but it is not designed to reconfigure the server by changing configuration files. Everything is inside the virtual machine of Docker Desktop, but in Docker Desktop, the Docker daemon is running in a containerd container so there are multiple layers of containers here. It means the root folder of the container is not the same as the root folder of the WSL distribution:
If you want to see the files you can run the following command:
docker run --rm -it --privileged --pid host ubuntu:20.04 \
nsenter --all -t 1 \
-- ls -l /etc/kubernetes/
It will run nsenter in an ubuntu container, then nsenter will run “ls” in the virtual machine.
Update: I realized that I have just run the command in the virtual machine so it is in the system root, but I ran it on macOS. Docker Dekstop for Windows should work the same way. I guess you ran the command in an other WSL distribution.
If you want to change configuration files, I would use Multipass instead
multipass launch --name kubernetes minikube