The CITI Simplicity MasterCard does. I just created one to sign up for a usenet service free trial and deleted it after I singed up
Got the Mastercard Platinum Select and it has it. I have to tell you, I've had the card for less than a month and I've used the feature 16 times lol. I love this thing! I'll be using it as my primary card, even though the limit is lower.
I have the Citi secured MC and it also offers virtual CCs. I love the feature!
Citi unsecured the card but the new one they sent is the same secured card look and feel, APR rate, AF, and other terms in spite of the verbiage that they graduate to a 0 AF platinum card. I'm not complaining though since the APR is reasonable (12.5%) and the CL is 25k.