Eran Stern has a new After Effects tutorial video on Artbeats, Mind Trip - Part 1:
"The first edition of this 2-part video tutorial has Eran Stern delving into the mind of a woman. Join him as he creates a tunnel vision effect by applying a few After Effects tricks such as time remapping, motion blur, blending, and color correction to footage from Artbeats.com. This cool technique can be used on it's own or in conjunction with Part 2 (coming soon)."
Update: Mind Trip - Part 2. Plus Eran has a Stylized tunnel using AE Shape, Cylinder, & Color Link and there's 28. The Tunnel from MaxAfter.
Also, a short test by Gabriel Mathews shows that Trapcode Form is an option.