I think your problem will be solved if you download the latest RICOH THETA UVC 4K 1.0.1
https://theta360.com/en/support/faq/c_06_v/304_1/
https://theta360.com/en/support/download/liveapp4k/win64
A simple test package is available a few posts above. Though, the problem is probably the driver if your problem is that Unity can’t use the THETA V as a web cam.
thetav-flip-normals-sphere.unitypackage (656.5 KB)
If your problem is that the image is mirrored, the above package may help. By mirrored, I mean that the text on a newspaper looks like it does in a mirror. If that is your problem, than the package above will help.