For building steps, generally follow the Pengwin building guide here.
.diff:
create-targz-x64.sh must be run on an existing enterprise Linux build instead of Debian.
The create-targz-x64.sh was moved to https://github.com/WhitewaterFoundry/pengwin-enterprise-rootfs-builds Because the building process uses libvrtd and that is currently unsupported on WSL running create-targz-x64.sh on bare metal is required.