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The problem of creating a 360° 3D video is more complex than you may think; a standard very wide angle dual camera will not work as a normal stereoscopic camera as when you reach 90° on either side, directions of the left and right cameras line of sight are superposed; and when looking further back, left and right will be reverse, giving a "pseudostereoscopic" effect (and headaches...). The clever solution is explained in details by Roberto Ziche in his paper.
Source : http://stereoscopynews.com/hotnews/3d-t ... ovies.html