Microsoft do not support much around Virtual Companies, so MDM is the obvious preference as this is the tool they want you to use. Microsoft Solution Architects said to me that all they ever saw from the configurations was issues and data integrity issues because customers try to do more than static data sharing.
They state “We do not recommend that you use virtual company accounts to share anything other than reference data and master data. You must not use virtual company accounts to share transactional data.” On Hand is transactional by its nature even though it is a static figure it changes constantly (not to mention the dimension impact)
I would be surprised if this did not become a redacted feature in future versions of AX, MDM is leveraging the stack from SQL, is a product with depth and history and it does what the Virtual company option does in relation to sharing data in a controlled and planned strategic manner.