Plain meaning
Start with the shortest useful explanation before going deeper.
SOL deposited into an SPL Token account to be used as an SPL token (mint: So11111111111111111111111111111111111111112). wSOL enables SOL to interact with programs that only accept SPL tokens (DEXs, lending protocols). Creating a wSOL account requires the SyncNative instruction to sync lamport balance to the token amount. Close the account to unwrap back to SOL.