Apart from that, yes

But where are they coming from and going to if matter and energy cannot be destroyed?

From nothing. No new energy is created because virtual particles are always created in a way that does not disturb the total energy of the universe. For example, one particle and one anti-particle. It can’t be any other way.

They don’t blip out of existence independently, they always annihilate each other. If you have a virtual particle/anti-particle pair, they will come into existence, exist separately for some time, possibly interacting with other, real particles, but in the end there will be some annihilation which ends the interaction and maintains the energy of the universe (no energy is created or destroyed).

Virtual particles never come into existence alone.