Its not like that. Facility of creating a VCC is provided by a bank. So they must be using their accounts. And PP also provides this facility in some countries.
Hmmm ok now i understand. can i also make these cards and load money into them for online shopping etc....
Paypal itself does not issue any VCC, and the other hand, there are some virtual credit cards available that you can use to verify your Paypal account. I hope this would answer your question.