Yesterday’s post discussed one significant difference between events and virtual pageviews: events appear in separate reports.
While separate reports can be an advantage in many cases, a potential disadvantage of events is that they cannot be used as steps in a goal funnel.
For instance, if you defined a file download or a video play as an event, you could certainly define goals based on these events, but the events could not serve as steps in a funnel that led to a Destination URL goal.
If a user action needs to be incorporated into a goal funnel, you therefore must set up a corresponding virtual pageview instead of an event.