Hey there!
I’m currently checking out the possibility to place 3D models inside a 360 panorama. This way we could have our foreground objects be 3D while all the background is just a skybox or panorama sphere.
The problem I came across is that the positioning is off between the 3D objects and the panorama. It looks like the panorama is moving behind the 3D objects even when they should be at the same depth.
The Pano shows how the panorama looks like, PanoAnd3D shows the panorama and the 3D objects. Both pictures are taken from the editor where the positioning matches pretty good.
But as soon as I use it in the Gear VR, the objects and pano only matches when looking in a specific way at it. First I thought it might be the center of the screen where they match, but it’s not exactly the center.
If you check out the right eye, in the center of the image it looks quite similar to the image rendered in the editor, but the more it gets to the sides, the higher the offset between the panorama and the 3D objects.
Hope a fellow dev can give me a hint about what I am missing here 
Some kind of distortion that’s done for 3D, but not for a skybox/panorama?