Ways to Create a View, Outside, POV from Interior Looking Out Window, Background?

Goal: To create an office space interior with many windows (POV 16th floor or a look like that) with a view of a mid-town or downtown cityscape in the background, viewable 360-degrees through windows. Not an Archviz project per se, just an interior (for still shots and cinematics).

Question: How to create the background view? Is using a HDRI the best option, or a 360-degree panoramic image as a Material for the inside of a cylinder? Doesn’t this require a lot of masking so you can see the sky in the BG?

I’ve never done this before, so pretty new at it, and not sure how to approach it. Could use some advice.