I have been using a Kandao Qoocam 360/180 vr camera to shoot 180 vr video for my Quest 2 headset for quite a while now.
I’ve found that if I open those files in LeiaPlayer, they play as a squashed 3D version of the 180 vr, which is pretty cool.
If you apply the google vr 180 tag to them, however, they play as normal 3D, while moving the pad around lets you see the rest of the 180 view.
Way cool.