Abstract: In the era of Industry 4.0, manufacturing models are progressively evolving towards flexibility and customization. Traditional programmable logic controllers (PLCs), which rely on offline configuration based on preset instructions, are increasingly inadequate. Consequently, virtual Programmable Logic Controller (vPLC), representing a new generation of controllers, is gaining attention in both academia and industry due to their flexibility and scalability. We focus on vPLC, providing a comprehensive review centered on key metrics such as system architecture, real-time performance, and scalability within industrial contexts, approached from the perspective of the convergence of information technology (IT) and operational technology (OT). The review analyzes the evolution of controllers, the intrinsic technical requirements, the implementation and optimization of critical vPLC technologies, and their enabling role in industrial applications. On this basis, we further explore the common methodologies for constructing vPLC within the framework of cyber-physical production system (CPPS), including the structural implementation of vPLC, analysis of software and hardware platforms, and key technologies influencing vPLC performance. Finally, to validate the ability of vPLC technology to meet industrial performance metrics, we conduct experimental testing and analysis of critical industrial indicators such as latency and jitter, providing theoretical and technical support for vPLC research.