HoloKilo Deep360 is a software that can convert 2D 360 photos into stereoscopic 3D 360 photos, complete with a depth map, using AI. A future version will be able to do the same for 2D 360 videos as well.
Here is a pair of sample photos: a 2D 360 photo and the resulting 3D 360 photo generated by Deep360. Note: the 3D 360 photo is inverted (i.e., the left image is the bottom instead of the top).
Deep360 is currently in alpha testing and is available for free download here (download at your risk). The video version will be available in the future for a license fee. The video version will require i5 processor, 16GB RAM, 6GB GTX / RTX graphics card (e.g. GTX 1060). A 15 minute video will reportedly take 2 to 4 hours to convert into a stereoscopic video.
Thank you very much to 360 Tips & Tricks for bringing this to my attention! Check out his YouTube channel!