"final" on parameters is a purely java concept that is not really expressed in the bytecode. However, the dex specification does have an allowance for this, by way of the MethodParameters annotation. Although this is an optional piece of metadata, and I'm not sure if any compilers will actually add this annotation to the dex file.
The "virtual methods" thing is not related to the final parameters. The dex format define 2 categories of methods. Virtual methods and direct methods. Direct methods are methods that cannot be overridden by a subclass, while virtual methods can be. private methods, static methods and constructors are direct, while anything else is virtual.