When you look at the whole thing at once, it looks goofy, but if you close your hand into a little telescope/viewfinder and hold it up to one eye, then close the other, now look at the layout starting on the left side then move across to the right, you’ll see the illusion I’m talking about.
The idea is to bend the lines subtly enough so that it doesn’t really show up on the screen within the field of vision. This gives the illusion that you really are turning you head and looking behind you.
The left and right fields are both one point perspective. As you move towards the middle, it begins to turn into two point perspective.
These types of backgrounds aren’t all that difficult to do, you just have to plan them out in rough and think about the separate fields as being separate but also being one . These are fairly rare layouts, as far as I can remember, I’ve only done 5 of these for an actual production.