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You need two pieces:

1. Something to stream the video over the network (like https://github.com/mpromonet/v4l2rtspserver).

2. A 'driver' for your desktop operating system that can take the stream and present it as a (virtual) webcam.

Ah exactly what I was looking for. Thanks a bunch!

Surprisingly so, I use uv4l¹ for capturing 720p60 and 1080p30 and it has worked well, though I don't know if this method would work in your use case, since all it gives is a raw h264 stream over http, and a browser preview into it.

¹ http://www.davidhunt.ie/raspberry-pi-high-quality-camera-set...

Also check out https://piwebcam.github.io — that use case is slightly different but closely related.