I read this today on a news site (actual news site, not a rumor site or anything):
The new bathroom pass allows riders to leave the line, head to the restroom, and then re-enter through the FastPass line where they’ll wait in a holding area for the rest of their party. The bathroom pass – a lanyard with the Queue Re-Entry Pass attached — will be given to the rider by a Disney employee. The pass will be available to customers in the Smugglers Run line when it opens and at the Rise of the Resistance queue when the second Galaxy’s Edge attraction debuts later this year.
This suggests that Disney doesn’t intend to offer a virtual line, as I’ve heard some rumors suggest. There would be no need for a bathroom pass if there was a virtual line.