function TForm1.CreateDataObject(Sender: TBaseVirtualTree; out DataObject: IDataObject);
var
  lMultiObjects: IItemIdListCollection;
begin
  lMultiObjects := TItemIdListCollection.Create(nil);
  lMulitObjects.Add('C:WindowsExplorer.exe');
  lMulitObjects.Add('C:WindowsRegedit.exe');
  DataObject := IDataObject(lMultiObjects.GetUIObject(IDataObject));
end;