VR/360 playback of standard gameplay

Apologies if this question has been asked before, and apologies too if it is obvious to those with knowledge - I'm completely tech illiterate especially when it comes to gaming etc so bear with me!

I'm wondering whether it is possible to record gameplay (any console/platform) but be able to play this back in a 360/VR format?

The usecase is this: I want to watch and follow a game but rather than having 1st person PoV, I'd love to be able to use either a VR headset device (most ideal) or a 360 viewer (tablet or smartphone) to move perspective beyond forward facing field of vision. Ideally the PoV would follow players (think specatator mode) and not necessarily be a static camera - although not necessarily a deal breaker.

Is this possible? How would this be done with existing tools etc or would new tools need to be developed? Would it be 'recorded' client side or serverside - and would this matter?

Huge thanks in advance - also very very happy to be pointed in the direction of sources of info around this subject to consume if readily available. Thanks S