Virtual particles are theoretical entities, and it's not eve clear that they actually exist as opposed to being merely theoretical constructs. However, there's a much more important point to be made about this. You see, these particles, if they are real, do not come out of nothing. The quantum vacuum is not what most people nvision when they think of a vacuum-that is, absolutely nothing. On the contrary, it's a sea of fluctuating energy, an arena of violent activity that has a rich physical structure and can be described by physical laws.
JThese particles are thought to originate by fluctuations of the energy in the vacuum. So its not an example of something coming into being out of nothing or something coming into being out of nothing, or something coming into being without a cause. The quantum vacuum and the energy locked up in the vacuum are the cause of these particles. And then we have to ask, well, what is the origi of the whole quantum vacuum itself? Where does it come from?
Now you got to account for how the is very active ocean of fluctuating energy came into being. If quantum physical laws operate within the domain described by quantum physics, you can't legitimately use quantum physis to explain the origin of that domain itself.
You need something transcendent that's beyond that domain in order to explain how the entire domain came into being. Suddenly, we are back to the origins questions.