I'm aware of the fact that the Virtualmin developers are not convinced that there is any benefit in supporting virtual domains for Postfix. However, I'd like to re-start the discussion with a point that might not have been raised before.
I've recently switched a Virtualmin server using Qmail/VPOPMail to Postfix. While I know Qmail/VPOPMail much better than Postfix, I did like the idea of going with the Virtualmin defaults.
I am now faced with the problem that a switch like the one I made on this server entails a change of login. As VPOPMail is a virtual domain system, email addresses are used as logins. Converting them to system accounts does not only change those logins but even changes them somewhat unpredictably. If e.g. I have a domain name example.com and another subserver example.net, one would result in user names like foobar.example and the other one in foobar.example-net (or foobar.example-com depending on which one was created first).
Now, the advantage I see with virtual domains is that they can be kept transparent. I can change what is under the hood without having to bother the users with a change to their software. Using email addresses as logins, I could also easily predict the credentials for users and generate e.g. a document containing those credentials on a computer different from my Virtualmin server without needing to know anything of what Virtualmin did.
I realise that querying a database is unnecessary for most mail setups. However, the database server is running, anyway, and I can't see any harm in using it for virtual mail domains if it adds convenience.
I noticed that the problem of different logins can actually be solved by using the right kind of template. It is thus possible to use email addresses as logins.