The tutorial I watched said you have to double tap B (spin signature gather) then X, but it triggers after double tapping B, so the shoot button is completely useless.
The following players can do 360 dunks according to the last official roster
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Perry Jones
Derrick Williams
Blake Griffin
John Wall
Demar Derozen
Gerald Green
Paul George
Rudy Gay
JR Smith
Terrence Ross
Nick Young
Alonzo Gee
Jason Richardson
Jeff Taylor
Austin Rivers
So, run towards the hoop sprinting, double tap B (gather, whatever) and enjoy. If the player cannot do it, they'll just do a regular dunk.