直接上源码，看看Dialog初始化

Dialog(@NonNull Context context, @StyleRes int themeResId, boolean createContextThemeWrapper) {
        if (createContextThemeWrapper) {
            if (themeResId == ResourceId.ID_NULL) {
                final TypedValue outValue = new TypedValue();
                context.getTheme().resolveAttribute(R.attr.dialogTheme, outValue, true);
                themeResId = outValue.resourceId;
            }
            mContext = new ContextThemeWrapper(context, themeResId);
        } else {
            mContext = context;
        }

        mWindowManager = (WindowManager) context.getSystemService(Context.WINDOW_SERVICE);

        final Window w = new PhoneWindow(mContext);
        mWindow = w;
        w.setCallback(this);
        w.setOnWindowDismissedCallback(this);
        w.setOnWindowSwipeDismissedCallback(() -> {
            if (mCancelable) {
                cancel();
            }
        });
        w.setWindowManager(mWindowManager, null, null);
        w.setGravity(Gravity.CENTER);

        mListenersHandler = new ListenersHandler(this);
    }

可以看到其中通过context获取windowmanager,如果这个context是service，就获取不到。
从代码可以看出，dialog也是有自己的window，而且是通过activity的wm来管理window。
看看show函数

 public void show() {
        if (mShowing) {
            if (mDecor != null) {
                if (mWindow.hasFeature(Window.FEATURE_ACTION_BAR)) {
                    mWindow.invalidatePanelMenu(Window.FEATURE_ACTION_BAR);
                }
                mDecor.setVisibility(View.VISIBLE);
            }
            return;
        }

        mCanceled = false;

        if (!mCreated) {
            dispatchOnCreate(null);
        } else {
            // Fill the DecorView in on any configuration changes that
            // may have occured while it was removed from the WindowManager.
            final Configuration config = mContext.getResources().getConfiguration();
            mWindow.getDecorView().dispatchConfigurationChanged(config);
        }

        onStart();
        mDecor = mWindow.getDecorView();

        if (mActionBar == null && mWindow.hasFeature(Window.FEATURE_ACTION_BAR)) {
            final ApplicationInfo info = mContext.getApplicationInfo();
            mWindow.setDefaultIcon(info.icon);
            mWindow.setDefaultLogo(info.logo);
            mActionBar = new WindowDecorActionBar(this);
        }

        WindowManager.LayoutParams l = mWindow.getAttributes();
        if ((l.softInputMode
                & WindowManager.LayoutParams.SOFT_INPUT_IS_FORWARD_NAVIGATION) == 0) {
            WindowManager.LayoutParams nl = new WindowManager.LayoutParams();
            nl.copyFrom(l);
            nl.softInputMode |=
                    WindowManager.LayoutParams.SOFT_INPUT_IS_FORWARD_NAVIGATION;
            l = nl;
        }

        mWindowManager.addView(mDecor, l);
        mShowing = true;

        sendShowMessage();
    }

可以看出是通过window获取decorview，然后直接通过windowmanager.addView进去，这部分跟activity的加载很相似。
在看看dismiss

    @Override
    public void dismiss() {
        if (Looper.myLooper() == mHandler.getLooper()) {
            dismissDialog();
        } else {
            mHandler.post(mDismissAction);
        }
    }

    void dismissDialog() {
        if (mDecor == null || !mShowing) {
            return;
        }

        if (mWindow.isDestroyed()) {
            Log.e(TAG, "Tried to dismissDialog() but the Dialog's window was already destroyed!");
            return;
        }

        try {
            mWindowManager.removeViewImmediate(mDecor);
        } finally {
            if (mActionMode != null) {
                mActionMode.finish();
            }
            mDecor = null;
            mWindow.closeAllPanels();
            onStop();
            mShowing = false;

            sendDismissMessage();
        }
    }

经常使用dialog如果使用延迟dismiss，有时候会报错，说dialog attach的activity消失了。是因为activity释放了，但是这里延迟处理导致，因为activity的wm已经没了，导致window destroy。