Iray and VR
I'm looking for a decent way to create a iray render for a gearvr headsets. What I got so far: there is no out of the box solution and iray doesn't even support panorama. With this my preference would be to do it with only one render having a view close to 180° (as the render times are already high enough) but I haven't found a way to do this with proper results.
The fallback is what most solutions target for normal cameras and 360°. This would require at least 6 render (up, down, left, right, front & back) to get the following:

To use this approach is there a way in iray to render with one camera exactly a 90° x 90° view? This would at least allow to jump over the need of another software for stiching the images together.

Comments
I'm not sure if it's possible or not, but it may be in the future; nVidia is working on it.
For interactive use, VR relies on real-time rendering; While Iray also supports a real-time mode, Iray rendering in D|S is progressive -- as in, the scene progressively renders as separate sampling iterations that are combined for the complete output.
If you're looking to create a 360x180 panorama that can be used in some other application for a background, D|S is not the tool for you. You might look into Bryce. The Daz shop includes one or more third-party products that provide alternative cameras, such as spherical.
Its not for interactive just static images but one should be able to look left and right. Allows Bryce to use the same content I bought for daz with the same look?
I did some tests with the octane render trial. It is supposed to support panorama render for other software but the daz plugin doesn't seem to have the option available. The best I get is the side by side stereo like this:
But this doesn't have the proper distortion to be viewed with a hmd like gearvr and there doesn't seem to be software who can add the distortion to images who are less then 360x180° panorama.