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This isn't a new idea, in fact here's an app that does the same thing with nude women. NSFW, obviously.

http://www.youtube.com/watch?v=I8U6ik6ryQo

I suspect this got removed from the app store in the recent smut purge, though.

That's not the same thing. Your video shows an app rendering frames of animation back and forth using the accelerometer data. The app in the posting uses the sensor data to calculate the orientation of the device and then uses that to manipulate the 3d engine camera location and orientation to create an illusion you are peeking to a 3d world.

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