Virtual cards can be issued easily and at any time, in unlimited quantities, and can easily be transferred or terminated if need be. Virtual cards can be used for any digital purchases such as advertising, online purchases, SaaS, etc.
You can also add them to Apple or Google Pay for in-store purchases at merchants that accept these forms of payment. They are safer than physical cards and easier to manage.
Physical cards can be ordered for all members of your company's Ramp account (Here's a guide on how to do that). However, each Ramp user account can only have one physical card active at a time and they cannot be transferred to another user.
Physical cards can be used for all purchases, including in-store, whether or not a merchant accepts Apple/Google Pay.