A typical 360 Tour is a combination of 360 panoramic images, these images are then added to 3rd party software and use a button in each image to link to the next image in the sequence. This allows the user to move from one image to the next.
A Matterport 3D Virtual Tour is a combination of 360 panoramic images and infrared scan data. The images and IR data are combined using photogrammetry & AI to make a digital 3D model. This 3D model is accurate to within 1% and allows the user to view a Floor Plan, Dollhouse & take measurements all while moving freely around the location.