This documentation is not clear enough. Parameter $filename is not a filename as on the filesystem, but a URI. It can be absolute, starting with /, or relative to URI that involved the PHP script which called virtual(). (I.e. if the PHP script that calls virtual() is invoked via PHP require/require_once/include/include_once mechanism and it passes a relative URI to virtual(), then that URI must be relative to the URI of the topmost PHP script on the inclusion stack.)

Not sure how relative URIs work if the request which calls virtual() was processed through Apache rewrite rules.