The idea of using "off the shelf" Nikon lenses is an excellent one. But clearly this is a very specialized niche product. And I think 360 deg panoramic images are, frankly, a bit of a novelty. So given that novelty factor, I think that the particular advantages of film may not be fully appreciated. I would expect that development and production costs would have to be recovered over a very small number of units sold.
A novelty?? These cameras exist more than 100 years.