Universal Controller items may be either virtual or real. You can toggle the item by changing configuration while the server is running.
If you want to build a virtual setup, the best idea is to use virtual drivers. EVA ICS distribution includes 2 virtual PHIs (drivers) which cover all typical needs:
vrtrelay Virtual relay driver
vrtsensors Virtual sensor pool driver
Both PHIs work like the real ones, so all you need to switch your setup to production - assign “real” drivers to items or just load “real” PHIs with the same IDs.