Best 2d to 3d and VR180 conversions are done with-

Best VR180 looking Conversions for Videos are made with '3dCombine' as the new v6.9.9 has depth map conversions and output for VR headsets.
I get good results on Pics from the real older original 2.80 3dCombine for pics then use newer versions to output or create the for cardboard output shape.

Second best converter for Videos is ImTOO 3D Movie Converter, which is close to popout at times, but 3dCombine seems to capture that rounded edge immersive VR180 experience where other programs just shift the video without that split eye angled perspective.

 

You are welcome.

After doing some new experiments in conversion I accidentally stumbled upon another good resulting PIC conversion technique, one which discovered a better result using StereoPhotomaker (a free program).
Using Photoshop first I resize the pic using on the tool bar 'Image' and at the pull down list choosing Canvas and through pixel size setting it at 1920 or 2160 for width and height or higher 'matching' settings if a larger resolution pic.
A centered pic works best and not to close or large within the frame otherwise the outter band tends to distort and is to large and close in the VR viewing.
Once resized use a photoshop filter called 'Flaming Pear's' - Flexify 2 (found online)
In using the filter INPUT should be 'circular180' & output set at 'Orthographic' while glue stays on normal, press OK and you should have a perfectly sized fisheye conversion of your pic ready for creating a VR180
stereo pair in Stereo Photomaker.
In Stereo Photomaker open left right images using that 1 fisheye vr sized pic, then chose in tool bar 'edit' then pull down list chose depth map then chose 'create 3d from 2d+depth map' and it will automatically shift the image within the pic for depth instead of just shifting the whole pic. One last step before saving is you have to swap left and right by clicking the red blue glasses icon 9 icons to the right on the tool bar.
Now you can save the stereo photo by clicking 'file' then 'Save stereo Image'.
So far most photos using StereoPhotoMaker created depth have worked out even better then 3dCombine, and making it fisheye as only helped the VR conversion in vr180 viewing.

Try both a regular pic resized properly IN STEROEPHOTOMAKER and then making it A fisheye using flexify filter IN Stereo Photo Maker and see which is best in your view, fisheye seems to pop better.

 

Example what can be achieved converting 2d to VR180 Pics (any slight edge glitches due to using depth map can be fixed in PHOTOSHOP to blend better)
this one was done using flexify2 with an Equitangular output then Stereomaker to create 3d from 2d and it's created depth map.

 

3dCombine v6.12 has a trial allowing you to convert videos and after trial the save to cardboard works well with pics.
Best use is taking my regular 3d cam footages (not VR) which are 160 fov not 180, so using the VR fisheye 180 filter and saving it renders slow but allows a great sizing to view as VR360 sbs 3d but zoom out for clearer sharper pic, it zooms in to close otherwise.
Converting 2d to 3d use quickest setting frame shifting not depth map which desn't ever work well.
BUT MUST use the vr fisheye filter 180 degree to size and shape it for better depth in VR.
Once again it's not viewed as vr180, View as VR360 sbs 3d in your VR player, but zoom out for clearer sharper pic, it zooms in to close otherwise.
For pics portrait doesn't work well depth maps stink, best setting is landscape 2d to 3d conversion but make sure to use the VR fisheye filter to shape it for VR view in 360 sbs.
When trial is over it's just useful for converting pics, you can still use the feature GUIDES on the toolbar, image editing, save in "cardboard VR" and that properly sizes and shapes your pics for VR viewing.