Microsoft is experimenting with various effects for image backgrounds since Windows 8. You may remember its Parallax effect for the Start screen. Something similar exists in Windows 10, but for the lock screen. With Windows 11, Microsoft is about to bring the AI-powered 'Depth' effects for desktop wallpapers.
There is a hidden feature in the Settings app that allows enabling them. See the following screenshot:
As of this writing, it is impossible to make this option visible without patching. Also, it is unclear if these new effects will require your device to have a special hardware like NPU. But the description says 'When available, use AI to add depth effects to background image', so it will highly likely be like that. It is also worth noting that Windows 8 and Windows 10 effects work without anything extra from the hardware side.
There are bits of information on how it will work. Windows will generate a stack of layers from your desktop background. The layers will shift accordingly based on accelerometer/mouse data. There's also a reference to the Parallax effect inside the system resources.
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