Virtualmin gets name server information (automatically) from two places:
The hostname of the box you're running it on (which can be named ns1.domain.tld, or whatever)
From any slave DNS servers setup using slave cluster features of the Webmin BIND module. See this guide for how to setup your extra name server(s):
http://www.virtualmin.com/documentation/id,dns_slave_auto-configuration_quickstart/You can, of course, specify any name server address you like in the Module Configuration, and you can add as many additional NS records as you want to the Server Template in the BIND DNS Zone section.
So, the answer is, I guess? I don't really know exactly what cPanel does in this case.