Be mindful that such mounting of floppy images does _not_ emulate a floppy drive. VFD in Windows _does_ emulate a floppy drive.
I know this thread is a little old, but I've been doing some "Internet clean-up" recently concerning this very subject. Been meaning to comment here on this for a while.
It's important to realise that a plain vanilla Linux kernel does _not_ have the ability to emulate hardware. A plain vanilla Linux kernel _does_ have the ability to take an image of a filesystem and mount it.
You can image any filesystem with dd and mount it in Linux. All this is doing is having the files in that filesystem image displayed in the directory where you mount the image to. It does not emulate hardware. So you cannot "create an virtual floopy disk in linux and use it like as a normal disk (like vfd in windows)". There would be nothing "floppy" about it. It would just be a filesystem mounted at a directory. It is not a "virtual floppy disk".
Pull up a Linux terminal and do the following: "sudo lshw | more". Or even better, "sudo lshw > $HOME/Documents/my_hardware.txt", then view my_hardware.txt.
Run lshw before and after mounting a floppy image with the mount command. The mount command will have absolutely no effect on the hardware list. You are not emulating a floppy drive, or else it would show up in the hardware list.
Now get an iso image of a CD or DVD. Check lshw before and after mounting it with the mount command. Again, no emulation of hardware.
Now install CDEmu and mount the iso with CDEmu. Now check lshw. Ah. Now it's in the hardware list. Now you're emulating hardware.
You can do something parallel to this in Windows. Instead of lshw, you can open device manager. Try mounting an iso with PowerIso (viewing device manager before and after) and also try mounting an iso with anything else (viewing device manager before and after). PowerIso does not truly emulate an optical drive (doesn't produce anything in device manager). This is the only iso mounting software for Windows that I know of that doesn't produce an optical drive in device manager. BTW, here are more reasons why PowerIso is really weird: mounting an iso with PowerIso makes iTunes think a blank disc has been inserted, and mounting a floppy image with PowerIso shows up in the File Browser with an optical disc icon, if I remember right.
VFD in Windows _does_ add a floppy drive in device manager.
I think the aforementioned wikis concerning loopback devices and image mounting need a little tweaking, partially because this lack of emulation needs to be brought to light.
The loopback device entry starts out like this:
A Loopback Device is a mechanism used to interpret files as real devices. The main advantage of this method is that all tools used on real disks can be used with a loopback device.
"Real devices" is a little misleading here. If it just said "device" and not "real device", then I could see the wiki meaning "device" in the *nix sense of the term (like loopback "device", block "device", character "device", etc. You know, abstraction files.). But "real device" definitely would make the average person think "hardware". Again, a loopback device does _not_ emulate hardware.
The main advantage of this method is that all tools used on real disks can be used with a loopback device.
Not true. A loopback device is only a mounted filesystem. Thus one loopback device cannot include more than one partition. Anything outside of the one mounted filesystem is not in the loopback device. This means no partitioning scheme, no MBR, no GPT, no no-man's land between the MBR and the first parition, none of that. Things like fdisk, gdisk, and gParted aren't going to help you here. If you want to make an MBR or GPT schemed raw image with GRUB2 installed to the MBR+, you might want to use something like qemu-nbd instead of a loopback device. But I have found qemu-nbd to be unstable, and a hypervisor seems to be the next choice since I don't know of any hard drive emulators for Linux, or even anything other than qemu-nbd that creates an abstraction file for a "whole hard drive image", without the actual emulation of hardware in Linux. And of course, low level formatting tools and any tools that have to do with hard drive firmware or the settings thereof is out of the question with a loopback device.
As you OS Devs know, only the kernel has the privileges necessary to see hardware, so all non-kernel programs only know anything about hardware from the information the kernel feeds them. Thus hardware can be emulated simply by the kernel lying and saying there is this (non-existent) hardware. That is what CDEmu does via a Linux kernel module.
Of course there is more to emulating hardware than just showing up in the hardware list, and CDEmu does quite a few things, such as responding to certain protocols, such as the SCSI command set and whatever the Raw DAO 96 protocol is.
I imagine that to emulate a floppy drive, there would be at least a few protocols that need to be supported (which certainly aren't supported by a loopback device).
I have searched and not found a single floppy drive emulator for Linux. However, mounting a floppy image with the mount command is often sufficient for what people are trying to do.
Cheers,
Jake