[nik736]

Xiaomi offers a Virtual SIM for years now. [0]

[0]: http://en.miui.com/thread-146080-1-1.html

[roaming_taco]

That platform was created by a Canadian company called KnowRoaming, it's marketed as a "SoftSIM" but it is indeed a fully virtualized multi SIM/IMSI solution for global roaming.

https://www.knowroaming.com/softsim/

KnowRoaming is a Canadian MVNO which now owns a full American MNO located out of Nevada and licensed out of Missouri for spectrum.