Tried on Ubuntu and Ubuntu on WSL.
When using the image mcr.microsoft.com/mssql/server:2022-latest, we are unable to call /opt/mssql-tools/bin/sqlcmd

Container: mcr.microsoft.com/mssql/server:2022-latest
Ubuntu on WLS: Ubuntu 22.04.3 LTS

Further inspection show that mssql-tools has been replaced by mssql-tools18, in the image we have.

Steps to Replicate:
docker run --restart=unless-stopped -e \"ACCEPT_EULA=Y\" -e \"MSSQL_SA_PASSWORD=****\" -p 1433:1433 -d --name MyServer mcr.microsoft.com/mssql/server:2022-latest
docker exec MyServer /opt/mssql-tools/bin/sqlcmd -S localhost -U SA -P \"*****\" -Q \"CREATE DATABASE myDatabase\"

The above command is part of our CI pipeline and started failing today.