The short answer is 'Yes!' - My Windows 8 now has a 3D set of them on here.
I've just made a set of desktop backgrounds consisting of five images in 3D and
sized and enhanced to fit the monitor resolution (by adding borders,etc.) and it
works like it was made by Microsoft. The catch, of course, is that to get the full benefit of the 3D, you have to put on your 3D glasses, and you won't want those on for your usual computer work. But as an experiment, it works great.
Any time you want to view the backgrounds in 3D, grab your glasses. It most certainly makes a difference.