EDIT: Added illustration to make the concept easier to grasp:
http://i.imgur.com/YnfT3uE.png
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Wouldn't a point in explaining the difference between toroidal vs spherical topography with regards to "what happens at the edges of the tile map" be that with a spherical mapping, there is no vertical wrapping at all*? Rather, there would be a "flipping" of the vertical movement direction at the poles**: When you continue past the top of the sphere, you don't end up at the bottom of the map - you'd still be at the top of the map, but "teleported" to a new x position (i.e. shifted half the map width over), and continuing further would mean walking down along the new x coordinate***.
*Horizontal movement on a sphere would wrap like on a torus, provided the mapping is done in the traditional projection with the equator = y = HEIGHT / 2.
**If you translate "physical" movement on a sphere in such a way that moving across the pole means that you continue down on the other side, onto the "intuitively corresponding" tile map coordinates directly opposite.
***In tile map terms, this would imply negating the vertical movement speed as the pole is crossed - otherwise moving "up" would just flip the position back and forth over the pole indefinitely.
..assuming that no tile is IN a north/south pole singularity (but just "touching it" with its upper/lower edge and if we are being nice and ignore the "stretching towards infinity" along those edges), the size of the tiles as they get squashed/stretched on the torus/sphere is irrelevant. Space and time inside each tile is relative and warped to match it so it appears homogeneous to a locally positioned observer (i.e. the player).. Also, the tile map IS the local representation. The toroidal/spherical topography is a purely abstract guideline, with no implications outside the tile map edge wrapping.
To (clumsily) illustrate in the context of our tile map:
Toroidal mapping:
If you're at tile map position (X, HEIGHT - 1) and move up 1 tile, you'll find yourself at position (X, 0).
If you continue (moving up) another tile, you'll be at (X, 1) and so on.
Spherical mapping:
If you're at tile map position (X, HEIGHT - 1) and move up 1 tile, you'll find yourself at position ((X + WIDTH / 2) MOD WIDTH, HEIGHT - 1).
If you continue (moving UP) another tile, you'll be BACK at (X, HEIGHT - 1).
Unless you flip the vertical movement direction as you cross, in which case you'd find yourself at position ((X + WIDTH / 2) MOD WIDTH, HEIGHT - 2). And so on.