There's nothing in the C++ standard that mandates a particular implementation of virtual inheritance. The semantics of virtual inheritance are specified in terms of the appropriate syntax, and the expected results. C++ implementations are free to use any technical implementation that produces those results.
For example, let's start with virtual inheritance of entire base classes:
[class.mi]
A base class specifier that contains the keyword virtual specifies a
virtual base class. ... For each distinct base class that is
specified virtual, the most derived object shall contain a single base
class subobject of that type.
The standard defines the syntax virtual
as introducing virtual inheritance of the base class, and the expected result: that the most derived object contains a single instance of the virtually inherited base class. Full stop. End of story. How a particular implementation goes about doing that, is outside the scope of the standard.
Similarly, for individual virtual functions:
[class.virtual]
If a virtual member function vf is declared in a class Base and in a
class Derived, derived directly or indirectly from Base ... [ a few
more requirements ] ... then Derived::vf ... overrides Base::vf.
Some technical requirements omitted. The standard merely specifies that a virtual function in the derived class "overrides" the (same) function in the base class. How a particular C++ implementation goes about doing it, is not specified anywhere.