Computers that are running on virtual(Virtual PC or VMware etc) will have an entry in win32_computersystem with attribute model in WMI.
You can create a collection to using table called SMS_G_System_COMPUTER_SYSTEM.
select SMS_R_SYSTEM.ResourceID,SMS_R_SYSTEM.ResourceType,SMS_R_SYSTEM.Name,SMS_R_SYSTEM.SMSUniqueIdentifier,
SMS_R_SYSTEM.ResourceDomainORWorkgroup,SMS_R_SYSTEM.Client from SMS_R_System
inner join SMS_G_System_COMPUTER_SYSTEM on
SMS_G_System_COMPUTER_SYSTEM.ResourceId = SMS_R_System.ResourceId
where SMS_G_System_COMPUTER_SYSTEM.Model like "%Virtual%"
To list all physical computers ,create another collection using operator not in from above collection like below:
select SMS_R_System.ResourceId, SMS_R_System.ResourceType, SMS_R_System.Name, SMS_R_System.SMSUniqueIdentifier, SMS_R_System.ResourceDomainORWorkgroup, SMS_R_System.Client from SMS_R_System where SMS_R_System.ResourceId not in (select SMS_R_SYSTEM.ResourceID from SMS_R_System inner join SMS_G_System_COMPUTER_SYSTEM on SMS_G_System_COMPUTER_SYSTEM.ResourceId = SMS_R_System.ResourceId where SMS_G_System_COMPUTER_SYSTEM.Model like "%Virtual%")
Hope it helps.
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