Andromeda Perspective Filter v1.1
http://www.andromeda.com/info/perspective.html

The Perspective Filter is a Photoshop compatible "plug-in" that provides the capability for the user to change the current view or "perspective" of an image to any point in three dimensional space through the utilization of a user friendly interface.

Flaming.Pear.Flexify.v1.0
http://www.flamingpear.com/flexify.html

With Flaming Pear Flexify you can bend panoramas into vertiginous new shapes, make hyper-wide-angle views, print panoramas as foldable solids, and simulate impossible lenses.