You mean sitting in the cuck chair?
These days there are several pro-grade solutions. Canon has a really nice dual fisheye lens for their R5 camera - https://www.canon.co.uk/store/canon-rf-5-2mm-f2-8l-dual-fish... , there's also some dedicated cameras in the pro-scene like the blackmagic ursa immersive: https://www.blackmagicdesign.com/products/blackmagicursacine... if you have 30k$ to spend :)
In the low-end people tend to mod 360 degree cameras by taking them apart and putting the two cameras side by side in a 3D printed enclosure. Reddit has a community about that: https://www.reddit.com/r/VR180Film . You can get a gopro max 2 now for 400$ or so and it does 8K (you need a really high resolution because the viewer will only see part of the recording at a time!). Though modding is difficult because they tend to be action cameras and glued shut to avoid damage from shocks. But the resulting image quality is surprisingly great.
And the streamers use cameras from https://www.calfvr.com I believe. Not entirely sure though.
Cuck style content is of course available too. But not very common.
The content is usually VR180 meaning it's 180 degrees field of view (you can look around a bit but not behind you) and stereoscopic so you can see depth.
There's many live streamers in this mode of vision too.