다른 방법도 있겠는데요
오래전에 올리긴 했었는데요, OpenGL로 간단히 만든겁니다
부드럽게 하려면 수학 공식을 더 사용하면 할 수 도 있겠지요...더 만드시면 올려주세요

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이미 프로젝트에서 리용하고있던 graphics32에 있는 데모를 고쳐서 대충 테스트해봤는데 큰 오류는 없는것 같습니다.
<!--CodeS-->
TForm1 = class(TForm)
Src: TImage32;
Dst: TImage32;
btn1: TButton;
procedure FormCreate(Sender: TObject);
procedure FormDestroy(Sender: TObject);
procedure btn1Click(Sender: TObject);
protected
public
PT: TProjectiveTransformation;
TT: TTransformation;
Vertices: array[0..3] of TPoint;
procedure DoTransform;
procedure GenTransform;
procedure PrepareSource;
procedure InitVertices; // for projective mapping
end;

var
Form1: TForm1;

implementation

{$R *.DFM}

procedure TForm1.FormCreate(Sender: TObject);
begin
Dst.SetupBitmap; // set the destination bitmap size to match the image size
PrepareSource;
PT := TProjectiveTransformation.Create;
TT := PT;
InitVertices;
DoTransform;
end;

procedure TForm1.PrepareSource;
begin
// make the border pixels transparent while keeping their RGB components
SetBorderTransparent(Src.Bitmap,
Rect(0, 0, Src.Bitmap.Width - 1, Src.Bitmap.Height - 1));
end;

procedure TForm1.DoTransform;
var
i, j: Integer;
P: PColor32;
begin
Application.ProcessMessages;
GenTransform;
Dst.BeginUpdate;

// Fill Dst with checkerboard pattern
P := Dst.Bitmap.PixelPtr[0, 0];
for j := 0 to Dst.Bitmap.Height - 1 do
for i := 0 to Dst.Bitmap.Width - 1 do
begin
if Odd(i shr 4) = Odd(j shr 4) then P^ := clGray32
else P^ := clWhite32;
Inc(P);
end;

Transform(Dst.Bitmap, Src.Bitmap, TT);
Dst.EndUpdate;
Dst.Repaint;
end;

procedure TForm1.GenTransform;
begin
TT.SrcRect := FloatRect(0, 0, Src.Bitmap.Width - 1, Src.Bitmap.Height - 1);
begin
PT.X0 := Vertices[0].X; PT.Y0 := Vertices[0].Y;
PT.X1 := Vertices[1].X; PT.Y1 := Vertices[1].Y;
PT.X2 := Vertices[2].X; PT.Y2 := Vertices[2].Y;
PT.X3 := Vertices[3].X; PT.Y3 := Vertices[3].Y;
end;
end;

procedure TForm1.FormDestroy(Sender: TObject);
begin
PT.Free;
end;

procedure TForm1.InitVertices;
begin
Vertices[0].X := 0;
Vertices[0].Y := 50;
Vertices[1].X := Src.Bitmap.Width - 1;
Vertices[1].Y := 50;
Vertices[2].X := Src.Bitmap.Width - 1;
Vertices[2].Y := Src.Bitmap.Height - 1 + 50;
Vertices[3].X := 0;
Vertices[3].Y := Src.Bitmap.Height - 1 + 50;
end;

procedure TForm1.btn1Click(Sender: TObject);
var i, w, h : Integer;
al : single;
begin
w := src.Bitmap.Width;
h := src.Bitmap.Height;
for i := 0 to 45 do
begin
al := 3.14 * i / 90;
Vertices[1].X := Trunc(w * Cos(al));
Vertices[1].Y := -Trunc(0.4 * w * Sin(al)) + 50;
Vertices[2].X := Trunc(w * Cos(al));
Vertices[2].Y := -Trunc(0.4 * w * Sin(al)) + h + 50;
DoTransform;
Sleep(20);
end;

end;
<!--CodeE-->