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Ryan Petrich, developer of popular jailbreak apps such as ProSwitcher, Rotation Inhibitor, Clippy etc has recently released another tweak called DeepEnd.
The jailbreak app gives the iPhone homescreen a cool 3D-like effect by moving the iPhone’s wallpaper based on its orientation.
According to the description provided in Cydia:
A simple tweak that shifts the wallpaper based on the device orientation