"""Extracts GitHub issue references from a given message.

This function searches for both URLs and issue numbers in the message. It identifies GitHub issue URLs that point to the 'microsoft/wsl' repository and extracts the issue numbers. Additionally, it captures standalone issue numbers prefixed with '#'.

Args:
    message (str): The input message containing potential GitHub issue references.

Returns:
    set: A set of unique issue references, each prefixed with '#'.
"""