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The text discusses a 180º head-tracking 3D video available on a specific adult website. It specifies that an Oculus Rift (DK1/DK2) or a similar device is required for optimal viewing. The recommended software for playback is Whirligig, with suggested settings including dual dome, tilt at 90 degrees, and a scale of 3. The content features a new full sex scene showcasing various activities with performers Gigi Love and Chris Diamond, enhanced by a binaural sound system for an immersive experience.