When taking 360-degree panoramic photos, do different cameras need to take different numbers of photos? How is this calculated?

The quantity depends on the focal length you use. The shorter the focal length, the smaller the quantity. The longer the focal length, the larger the quantity. It's not different cameras but different focal lengths, and the number of 360-degree shots is different. In order to facilitate the post-production splicing, there should be enough repetition on the left and right of each picture, and the horizontal rotation should be kept constant with the focal length unchanged. No matter how many pictures there are, the number of 360 rotations will count.