19C and Linux 7 is not a must.
If you want to upgrade EBS database 19C, then Linux 7 is must (for the db tier)
EBS 12.2 or 12.1 19C database upgrade is possible and supported.
Follow -> Interoperability Notes: Oracle E-Business Suite Release 12.2 with Oracle Database 19c (Doc ID 2552181.1)
You will also follow the document above for upgrading EBS 12.2 Database to 19C.
Installing EBS on Virtualbox is also possible, but it is not for production use. at least in my opinion you don't want that.
See ->
https://blogs.oracle.com/ebstech/ebs-1229-vm-virtual-appliance-for-on-premise-now-available