This property is always assigned or exposed in pixel units no matter the state of the CalibratedLength property.
If a VirtualWidth of more than 1.0 pixels is assigned, then ProfileValues are computed by averaging parallel line profiles instead of just the central line profile. The number of parallel lines is given by ceil(VirtualWidth) (e.g., one line for VirtualWidth values from 0.0 up through 1.0, two lines from 1.0 up through 2.0, and so on).
For McRegions or McLines polylines (i.e., where McLines.mLnSegmentCount is greater than 1), samples will be made more densely (or even overlapping) on the inner side of the curvature and less densely on the outer side of the curve.