systemd can, right now, launch "template" services based on a common template with a parameter. For instance, the usual set of text login prompts are services named [email protected], [email protected], ..., [email protected], all spawned from a template [email protected].

systemd is currently adding support for dynamic service "instances", which would allow you to launch and close such services on the fly.

So, depending on how dynamic you need the list of virtual services to be, the answer is either "yes, that works right now" or "yes, that's available in the latest systemd release, but probably not in your distro yet".