I came across this on the web. The processing was done by some one who works in his spare time on an open source raw and jpg processing package called Photivo. I often wonder if this sort of thing is processing gone mad. Some of the ideas are interesting though.
This is a link to a processed fish eye shot and the steps after that are linked to as well. It's worth looking at the jpg as that shows what the camera actually took.
http://www.flickr.com/photos/40436369@N04/5578401930
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Also reminded of entering a competition where the judge said we could all of taken that if we were there. These days though processed sympathetically a shot like that might win. I have no argument with that. Again it might be hung on some ones wall. Super clarified ducks etc that show nothing about the animal do absolutely nothing for me. Similarly other subjects treated in the same way. Technically they may be great but that's about it really.