Men are going to look at other women, even in the pressence of the woman they are with. Looking is not cheating.
No because the virtual women isn't even real its just a fake person made up on a computer. You cant physically enjoy yourself with it so you cant be cheating. Also modern AIs don't flirt.
If he has sex with other women
There are many opinions on what cheating is, the most popular one is in the sexual manner. Most women would call any kind of sexual contact cheating. Just talking to a person would not mean cheating.
it's still cheating.
Yes. Gender does not matter, whenever someone is cheating they become paranoid that the other person is cheating also. Either that, or they are trying to make it seem like they would never cheat on you. Therefore, yes, women and men will accuse the other of cheating if they are cheating. Not always does this occur, but usually it happens.
is touching another women below the neck is cheating
Throwing lightning bolts and cheating on Hera with other women... hehe :)
Yes if you have intimate contact with a member of the opposite sex for reasons other than, a hello or goodbye, then kissing is cheating.
They're real!
In many circumstances, yes, talking to other females other than your girlfriend or wife on the Internet could be a form of a cheating. If you innocently chat a bit on Facebook or Twitter or any other site, and it's public, that's probably OK. However, if you are flirting or entering into a deep, private relationship with someone on the Internet, and if you start spending a large amount of your time thinking about a woman there and comparing her to your girlfriend or wife, that is often called having an emotional affair (or emotional cheating). This means that although you may not have done anything physical with the other woman or women, you are still behaving in every other way as if you are cheating.
It's called the double standard, don't knock it. Women don't like thinking that they're cheaters feeling offended by it. And Men think more with their hormones. Also, women have big mouths talking about men cheating since most men cant resist a hot slutty young chic. And also alot of men cheating going on, on the red carpet.