That should be possible somehow imho

Great idea anyway. It's quite similar to an idea I had a few days ago: Creating a tag that would store tracklisting from concerts.
However you would probably not be able to show a virtual album in the same playlist as all your regular albums because with library viewers, each file is evaluated once and thus will only be presented in the playlist once. Also, with two entries of the same track, you wouldn't know which album each should reflect - The virtual or the real? The solution is to create a separate playlist only containing the virtual albums. This way you can just put a tag across any track that should be part of the virtual album, e.g. set "VIRTUAL_ALBUM" with a sane name and maybe even "VIRTUAL_TRACKNUMER".
Hope this helps