There’s one mentioned in the “Comfort…” page on v-b.net, but I doubt it’s gone past the “I’ve got a cunning plan!” phase…
However, I don’t see why it couldn’t be done. All you have to do is simulate the LED arrays with something brighter and change the optics a bit. To preserve the stereo, you’d probably want some polarizing filters and a polarity preserving screen. Or, you could flicker the two (sets of) light sources and time the flickering to the shutters in some LC shutter glasses. OR, you could use different-colored sources and use anaglyph glasses.
Anyone have 448 ultra-bright, non-red LEDs they don’t need? 😉 How about some unjacketed optical fiber?
Yeah, I tried it a long time ago using a gameboy magnifier, but I couldn’t get any light to actually shine… just a magnified screen (which was okay, but nothing worth actually using). The LEDs would have to be a lot brighter, or possibly using a fresnel lens might do something, but I don’t have one laying around to try 😛 .