I maintain the calibre library for everyone in our family which means that I've been keeping track of what books are on multiple devices (currently 6). I've one tablet with a copy of every book but all the other devices contain different subsets of our books.
At this point I keep track through a custom column which I've updated as I've sent or removed books from the various devices.
I could use the custom column to create virtual libraries in Calibre but honestly I've rarely bothered except in the rare case where I've needed to repopulate a device after a factory reset.
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