That's just punting. How does he login to the secure VM?
If they can password-less auto-login to the main computer, then use their dictation software to load up a VM, that VM could be considered secure.
As a side note, can't you also run Mac OS X as a VM guest from a Mac OS X host? I thought that Apple made that license change a while back. If that's the case, they could keep it all Mac, if they'd like.
The idea probably has some other practical problems though.