I came across this on the web. The processing was done by some one who works in his spare time on an open source raw and jpg processing package called Photivo. I often wonder if this sort of thing is processing gone mad. Some of the ideas are interesting though.
This is a link to a processed fish eye shot and the steps after that are linked to as well. It's worth looking at the jpg as that shows what the camera actually took.
http://www.flickr.com/photos/40436369@N04/5578401930
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