The study of light-emitting defects in silicon created by ion implantation has gained renewed interest with the development of quantum optical devices. Improving techniques for creating and optimizing these defects remains a major focus. This work presents a comprehensive analysis of a photoluminescence line at a wavelength of 1240 nm (1 eV) caused by defects arising from the ion irradiation of the SiO2/Si system and subsequent thermal annealing. It is assumed that this emission is due to the formation of defect complexes WM with trigonal symmetry similar to the well-known W-centers. A distinctive feature of these defects is their thermal resistance up to temperatures of 800 °C and less pronounced temperature quenching compared to the W-line. The difference in the properties of these defect centers and W-centers can be explained by their different defect environments, resulting from the larger spatial separation between vacancies and interstitial atoms diffusing from the irradiated layer. This, in turn, is associated with the difference in the distribution of primary radiation defects during irradiation of the SiO2/Si system and silicon not covered with a SiO2 film. The patterns of changes in the WM line depending on various factors, such as the thickness of the SiO2 film, type of conductivity and impurity concentration in the original silicon, irradiation parameters, and annealing regimes, is studied and explained in detail. These findings demonstrate the benefits of this new approach when compared to previous methods.