For years, I have been using for panoramic shootings a 303-Plus (+) head. I have decided to switch to a 303-SPH which is a very good choice to expand its use to Quicktime VR 360°/180° shootings. After a few days of use and tests (with all due respect for its manufacturing and design quality), a few issues appeared : Inaccuracy of the swing system : the system only holds marks for each degree to align by hand in front of a spot but there is no blocking mark. Reproducing 2 (or more) identical views is therefore impossible once the swing position has been changed. => replace by a thinner horizontal 300N or MA300.

Incapacity to separate the camera and the head then placing it back quickly without changing a bit the settings of its stand rail => add a 323 quick-release bracket. Incapacity to shoot a nadir (vertical) view outside of the tripod without changing the head or tripod configuration (if you can hold your camera with your hand, for a night-20-second-long exposure without moving, please contact the Guiness Book of World Records). => add a vertical 300N.

338 fine tunes and level

vertical 300N

The lens is too close to the tripod for vertical shooting =>vertical 300N: +15cm No micro-positioning plate for ultra-fine positioning as on the 303 Plus for instance No spirit level => add a 338 plate from my old 303 Plus (+) Relative elasticity of the main rail (which "crimps" a bit even with light cameras like Canon 20D, Nikon D70, etc. => screw the 357 from former tilt axis over the rail supporting the square

outside tripod rotation

quick release 323

View the video of the first test (3 MB)

The accessories available in the Manfrotto catalog allow to slightly modify a 303 SPH and avoid some of these issues. Add-ons include: 300N (x2), 338 plate, 357 rail and 323 quick release (see pictures above). This "304 VR" (with its imaginary reference) is indeed a simple DIY device, but it can now meet 100% of my needs for shooting 360-degree-views (most of which are night-shot landscapes).

Many Quicktime VR head models are available which will suit your needs and budget (less expensive and lighter than the assembly demonstrated above :-). Don't spend a lot if you just want to make a few tests or if this type of shooting is not an every-day practice. (see various models and links at the bottom of this page)
This configuration is more stable when used with cameras with no grip (avoiding to increase the distance of the offcentered weight of the camera).
The grip/screw under the head is the one from the original tilt axis of 303 SPH, kept to serve as a hold and to increase portability once the head is bent.
The parallax is not perfect on the view taken "outside" the tripod due to the extreme offcentered position of the camera regarding the tripod's central screw and to the flexibility of the support rail screwed on the 338 plate. The defect is minor (especially if you don't use the central part of the bottom image) and the pictures stitch pretty well in the various software.
HERE is an example of one QTVR with objects close to the lens.