In 2020 Samsung retired the ActiveDirector software for the Samsung gear 360 cameras, used for anoramic convertion/stitching/stretching, so it was no longer possible to online activate it.
This is a windows Powershell script to convert dual fisheye from Samsung Gear360 to equirectangular format.
The output videos can be played 360 with VLC (both computer/Smartphones or uploaded to youtube, and the 360 images can be viewed on android gallery on smartphones.
ffmpeg and exiftool
See also a faster ffmpeg script version at https://github.com/mikerr/gear360