I believe it can be created. When SKILL pcells are present in the design, then a SKILL pcell evaluator will be needed to populate the submaster of a pcell instance. For Calibre to access these evaluated SKILL pcells, the design needed to be written out to a GDS file on disk. Once streamed out in a GDS, this evalued PCELL should be treated as any other cell and should go through CalibreView flow as other cells.
I believe this is the case but have not tried it myself
A Calibre View doesn't exactly contain PCells, but if your layout in Virtuoso had Pcells in it to begin with, the Calibre View that gets created after Calibre xRC parasitic extraction will instantiate the correct schematic symbol with the extracted values. From there, this view is ready to be included in your simulation.