Есть статья Страуструпа et al. "Open Multi-Methods for C++". Там есть вот такой пункт:

8.1 Virtual Function Templates
Virtual function templates are a powerful abstraction mechanismnot part of C++. Generating v-tables for virtual function templates requires a whole-program view and C++ traditionally relies almost exclusively on separate compilation of translation units. The prelinker technique described here should be able to synthesize v-tables for virtual function templates as it does for open-methods.