One rather awesome video you can look at is Senza Peso. It's implemented as a 'game' (though it's completely on rails), and you need a VR headset of course, but it's really well made.

Of course, most of the action still happens in front and to your sides. Not so much behind. That seems like a reasonable compromise with viewer attention, though.

http://store.steampowered.com/app/496190/

There's a also a 2D opera version of the same concept, which you can find on YouTube. The VR version basically puts you in the role of the movie's (main? viewpoint?) character.