A point of clarification of the question; The Victoria and Albert Museum does not, in the linked article, say that Queen Victoria did not choose to make female homosexuality illegal because she declared them impossible. The article does mention "an apocryphal joke" to that effect but does not provide any dates for the joke or claim that it was either from the Victorian era or a much later joke about Victoria. The article does say that "private male homosexual acts were not explicitly and severely legislated against until 1885, when gay sex behind closed doors was made a criminal offence", a statement that is incorrect, and Queen Victoria was not, as suggested involved in making homosexuality (male or female) illegal

The offense of buggery or sodomy (the terms are used together interchangeably) punishable by death is mentioned in the laws of England under Edward I (1290), in 1533 under Henry VIII, under Elizabeth I in 1563 remaining largely unchanged (although the last execution for the offence was in 1836) until 1861 (During Victoria's reign) when, as part of a review of a wide range of crimes which carried the death penalty, the penalty was reduced to penal servitude (life imprisonment) and the Criminal Law Amendment Act 1885 reduced it further to three years imprisonment.

The law in England, in particular the wording of the definition of the offense, historically was heavily influenced by the relevant passages in the Book of Leviticus in the Old Testament of the Christian Bible so in Edward Coke's, The Institutes of the Laws of England (3rd part), Of Buggery, or Sodomy, 1797, we see it defined as “Buggery is a detestable, and abominable sin, amongst Christians not to be named. ... [It is] committed by carnal knowledge against the ordinance of the Creator and order of nature, by mankind with mankind, or with brute beast, or by womankind with brute beast”.

So the definition differentiates between men and women, and women can only commit the offense by having sex with an animal. It is the act of buggery which is the offense, not "being homosexual". Also we see in the explanatory data to the equivalent offence in the Indian Penal Code of 1860, largely copied from British Law that "Penetration is sufficient to constitute the carnal intercourse necessary to the offence described in this section.” This requirement for penetration to establish the offense may be the basis for the joke about Queen Victoria and provides some insight into the Victorian understanding of sex although the Victorian legal attitude in Britain was to reduce greatly the punishment for male homosexuality and more or less ignore female homosexuality

For a more detailed informant on Victorian sexual attitudes u/prehensilefoot Victorian History | Sexuality, Prostitution, & Pornography may be able to help you.