\Drupal calls should be avoided in classes, use dependency injection instead

Good idea, you might want to consider using phpcs Drupal standard aswell:
phpcs --standard=Drupal,Drupalpractice

1. +++ b/src/Commands/PanolensCommands.php
   @@ -5,12 +5,43 @@ namespace Drupal\panolens\Commands;
   +  public function __construct(FileSystemInterface $file_system)
   +  {
   

   Opening brace should be on the same line as the declaration

2. +++ b/src/Commands/PanolensCommands.php
   @@ -5,12 +5,43 @@ namespace Drupal\panolens\Commands;
   +  {
   ...
   +  public static function create(ContainerInterface $container)
   

   Opening brace should be on the same line as the declaration

3. +++ b/src/Commands/PanolensCommands.php
   @@ -5,12 +5,43 @@ namespace Drupal\panolens\Commands;
   +  }
   

   Expected 1 blank line after function; 2 found

4. +++ b/src/Plugin/Field/FieldFormatter/ImagePanoramaFormatter.php
   @@ -19,6 +21,33 @@ use Drupal\image\Plugin\Field\FieldFormatter\ImageFormatter;
   +  public function __construct(FileUrlGeneratorInterface $file_url_generator)
   

   Opening brace should be on the same line as the declaration.

   Missing semicolon at the end of the line.

   Also take care of the parent constructor ImageFormatter::__construct

5. +++ b/src/Plugin/Field/FieldFormatter/ImagePanoramaFormatter.php
   @@ -19,6 +21,33 @@ use Drupal\image\Plugin\Field\FieldFormatter\ImageFormatter;
   +  public static function create(ContainerInterface $container)
   

   Opening brace should be on the same line as the declaration.

   Also take care of parent creator ImageFormatter::create

6. +++ b/src/Plugin/Field/FieldFormatter/ImagePanoramaFormatter.php
   @@ -19,6 +21,33 @@ use Drupal\image\Plugin\Field\FieldFormatter\ImageFormatter;
   +  }
   

   Expected 1 blank line after function

7. +++ b/src/Plugin/Field/FieldFormatter/ImagePanoramaFormatter.php
   @@ -44,7 +73,7 @@ class ImagePanoramaFormatter extends ImageFormatter {
   +      $file_url_generator = $this->fileUrlGenerator;
   

   No need for a local copy if injected.

I have resolved the issue mentioned in #3.
Please review.

1. +++ b/src/Commands/PanolensCommands.php
   @@ -5,12 +5,40 @@ namespace Drupal\panolens\Commands;
   +  public function __construct(FileSystemInterface $file_system) {
   +    $this->fileSystem = $file_system;
   +  }
   

   ArgumentCountError: Too few arguments to function Drupal\panolens\Commands\PanolensCommands::__construct(), 0 passed
   The argument probably needs to be declared in the service definition.

2. +++ b/src/Plugin/Field/FieldFormatter/ImagePanoramaFormatter.php
   @@ -19,6 +21,32 @@ use Drupal\image\Plugin\Field\FieldFormatter\ImageFormatter;
   +  public function __construct(FileUrlGeneratorInterface $file_url_generator) {
   +    $this->fileUrlGenerator = $file_url_generator
   +  }
   

   The parent constructor call is missing.
   ; is missing after $file_url_generator.

3. +++ b/src/Plugin/Field/FieldFormatter/ImagePanoramaFormatter.php
   @@ -19,6 +21,32 @@ use Drupal\image\Plugin\Field\FieldFormatter\ImageFormatter;
   +  public static function create(ContainerInterface $container) {
   

   Declaration must be compatible with ImageFormatter::create

Adding the same to VideoPanoramaFormatter.
Committing to *dev, thanks!