Due to the increasing complexity of vehicle software, it is becoming increasingly difficult to comprehensively test all requirements. This inevitably means that alternative test methods, e.g., simulation-based methods, must be used more frequently. However, the challenge involves identifying appropriate requirements that can be technically tested in a simulation environment initially. The present work is aimed at evaluation and optimization of the effectiveness of software-in-the-loop (SiL) simulations in the testing process of vehicle software. The focus is on supporting the testing process by shifting specific test cases from hardware-in-the-loop (HiL) test benches to SiL-based simulations. For this purpose, a systematic approach was developed to analyze and categorize requirements, enabling precise and efficient allocation of test cases. Furthermore, a detailed review and recommendation for improving the ProSTEP iViP standard for virtual electronic control units (vECU) was carried out. The developed matrix associates the defined requirement clusters with different classifications of vECUs, facilitating the identification of suitable test environment types for conducting specific test cases. By assigning test cases to appropriate vECU levels, the testing processes can be targeted and cost-optimized. Finally, the theoretical results were evaluated in an SiL simulation environment. It was observed that a significant part of the requirements could effectively be tested using a vECU. These findings confirmed the potential of SiL simulation environments to not only support, but also enhance, the testing process for vehicle software by providing a cost-effective and flexible complement to traditional HiL test benches.