"Virtual Surround" is the generic term for both "magic stereo to surround conversions" and for proper surround decoding from a previously-encoded stereo source. With some reasonable sound systems, it may feature the capability of being able to decode Dolby Surround (since the money wouldn't have been available to purchase Dolby's stuff), while with others, it just redirects some lower-frequency and muffled sounds to the rear speakers, which is the majority case, which is why I consider them to be quite different.