There are some great possibilities of using your vr Headset to view 3d surround content even movies.
One wonderful 3d surround video player is vrPlayer ( https://play.google.com/store/apps/details?id=com.stephanelx.vrplayer , http://www.vimersiv.com/ ).
Real world content can be recorderd with panocam 3D ( http://www.panocam3d.com/ ).
I got some great help at the blender conference 2014 how to create an equirectangular movie rendering. Although the results with vrPlayer looked great first, I suspected there were some problems because the player has the correct 3d information when looking to the initial direction – let’s call it North. But when you look East or West it doesn’t have this information because the camera recording points (your eyeballs) are behind each other. When you turn around finally and look South the 3D information is wrong. It looks like squinting. Things farther away pop out. Have a look at the diagram with the eyeballs looking Nort, East and South.
After some time I wondered if it might be possible to render parts of the image from the correct angle and join them.
During an iterative process I developed a vrTestcard done in blender for your vr headset that can be used with vrPlayer.
The result are two equirectangular images stacked above each other in equirectangular rendering forming a full HD picture together.
You can configure vrPlayer so that it uses this as Input. Pay attention that you use the extension .jpeg rather than .jpg as my actual android vrPlayer version didn’t read .jpg.
Alternatively you can use .png and various movie formats. Just klick on the image to get the full resolution.
In the lower half of each direction are just some cubes in 3D space. In the upper half I placed some circles
that seem to be the same size. In reality they are circles in different distances to the viewer which seem to have
the same size. This helps to eliminate the automatic guessing of your brain to determine the position from size and shape of the object you are viewing at.
So it enables you to check wether you really have a correct 3D viewing result.
With the same technique you can not only render stills but complete 3d surround animations with correct 3d information for every angle the spectator is looking at.
I posted some more technical details and tips on http://blenderartists.org/forum/showthread.php?361867-PERFECT-VR-TESTCARD-done-with-blender-and-a-short-tip-how-to-do-it
I hereby release this image into the public domain and would be happy if you keep the credits in there.
Have fun in your favourite virtual reality
Chuck Ian Gordon, 20th of January 2015.