If you take two 360 panoramic image where the camera distance between the two camera is around 8-10 cm and they pointing the same place you can create a fake 360 3D image. Fake, because 3D in one direction. And the scale is a little bit off in my "Oculus 360 Photos" program I don't know why. Just put the right image below the left one in an image editor. Just compare the two image below.