It doesn't matter if she holds concerts or appears in crappy commercials, Miku Hatsune is only virtual and certainly not some 12-year-old kid's mother.
Before Mother's Day, Japanese supermarkets have pieces of paper so children can draw pictures of their mothers. The drawings are then hung in the grocery store for everyone to see. (Note: the same is true for Father's Day.)
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The top of this piece of paper says "the mother I love", and the space below it is reserved for a drawing of dear old mom. However, in the space where the children write their name, the kid wrote "Hatsune Miku". Next to that, the kid wrote "12" for his or her age. Kids, er mothers, er whatever these days!
[母の日]大好きなお母さん、お名前「初音ミク」 [終わコン]