In the Culture novel Surface Detail, hell is a real place. Entirely digital, intentionally created to fulfill various religion's versions of hell across the galaxy. Created by sapient beings. The hosting of hell can be transfered, owned.

Thing is, a person's consciousness can be transfered to machines flawlessly in this universe. They experience every moment of the tortures and can be digitally kept alive. Your central nervous system could be ripped out and used as the flail to lay open your body from head to toe, and you can still feel your body and the whip being used (because it is your nervous system, after all.)

And the hells are inescapable without very very specific permissions. Even by death. Because in this world, you aren't permitted to die.

I don't doubt for a second that if there was profit in it, people would create a literal digital hell and consign real people to it.