WebGL bound a texture to a unit and set filtering on the texture itself. WebGPU splits the job in three: a GPUTexture owns the memory, a GPUTextureView chooses which part of it a shader sees, and a separate GPUSampler decides how it is filtered and wrapped, so one texture can be read several ways in the same draw.
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Textures and Samplers
Textures, Samplers and Storage Textures