What exactly do you mean? Nothing stops you from having a station of type 2410 or 4610 with no real phone connected to it, but with IP Softphone enabled, and use one-x communicator.
There is a station of type 'virtual' in CM that cannot be used to make or receive calls. It's a station type that exists only to have a coverage page to get to voicemail. They're convenient because they don't use a license, but you can't use them for things like making and receiving calls.