Digging around in other comments, it seems that the balls may form in the fluid during the process, and the video misrepresents what is actually happening. As I said earlier, if the polymer balls exist then there must be ways of making them.
There does seem to be confusion about the process itself though, with misnamed ingredients. A lot of people have said that the stuff boils down into a stiff slime, and that the liquid in the video mysteriously gains a colour. Again, that's not to say that this is bunkum, just that the process and effect have not been properly explained.
Considering how cheap the balls are to buy in the first place, the effect would have to be as described, with liquid turning at least into tough bubbles, for this to be worth the effort.
Now can we make these with glowing liquid?
