You can install any Android image designed to be flashed to eMMC, normally using the USB Burning Tool, a PC and USB-A-to-USB-C cable, using instead the Amlogic Burn Card Maker.
Simply use the BCM to flash the image to a quality uSD card of sufficient size. You can preformat your uSD card to FAT32, if not, tick the Partition and Format option in the BCM.
I use these BCM settings…
Once the Burn Card Maker(BCM) has finished, eject the card from PC and insert the uSD card in to the VIM3(3L)'s card slot. Press and hold power button(don’t release), while holding, briefly press the reset button, continue to hold the Power button for 10 seconds then release. The VIM3(3L) should begin update process with a progress indicator. Note: I cleared the eMMC prior to update using the “Interrupt” method seen here. If you clear the eMMC prior, you will not need to use the buttons, just insert card, apply power and the update should begin.
I just used the BCM to install the latest VIM3 Android(2021) to eMMC. If you have VIM3L, select appropriate image. Sorry, I do not have the VIM3L.
Note: Once the update is complete, you may wish to eject the uSD card, but it is not necessary, device should reboot and the newly installed Android(or other OS) should boot up.
As Vladimir.V.V says, there are no Android versions that can boot and run from SD card. Very few of those exist for Amlogic devices of any make.