See this Package in action on Maebbie's Hub:
https://vrchat.net/home/launch?worldId=wrld_56ec3562-f48e-4a94-aa47-c5ad64b144b1 after spawning lean left towards the Cyan Area, you will see a Button called (Preview this World) at the World Showcase.
This is a cube, with a map on each side, a cubemap quite literally. Convert your Panorama Screenshots from VRChat (or real life i guess) into 6 maps using this site:
https://jaxry.github.io/panorama-to-cubemap/ and then just UV map them onto the Cube. That way you can have 360* views without a custom shader and have it Quest ready too. You can even atlas multiple panoramas into one texture.
If you use Stereo Panorama pictures, like VRChat Panorama screenshots, crop it to the top half of the picture before converting it with the tool above.
People can enter the view by utilizing a standard VRC Chair. I would advice to keep the cube with the panorama out of the far clip of your camera (by default the camera clips at 1000 units, this package has the cube 1500 units away from the activation button)
Please import the VRC SDK and ProBuilder before importing this package
The Preview scene has everything set up including a demo 360 view with a chair