The 360 Round is the first camera that features genuine 3D VR recording capabilities. It comes with 17 lenses and it can record and stream in 4K. The included proprietary Samsung software makes it easy to edit the footage and preview it on a Samsung Gear headset.
https://www.notebookcheck.net/Samsung-reveals-360-Round-camera-for-VR-content-creators.258908.0.html