As of 2021, it's possible to view stereo photos in 3D.
Virtual Desktop supports interpreting a full-screen side-by-side image as a stereo image.
Many of the viewers for stereo photos, eg. from a 3DS are capable of displaying the left/right images side-by-side; presumably at least one of them is capable of running in full-screen mode.
That said, that's a standard photo, not a 3D panorama.