I read about virtual desks becoming available in Chrome OS months ago (ref: AboutChromebooks). So, when after updating my Acer Chromebook Spin 13 to Chrome OS 76 and restarting, the first thing I did was check on this new feature. It was listed as “default” which is a little confusing. I assumed this meant it was turned on since it was not list as “disabled.” However, this is not the case. You need to change the setting from default to enabled and then reboot. Note the “+New Desk” button in the upper right corner of the screen. This creates a new virtual desk.