Steps to reproduce:

1) Download attached project 'AndroidAttitudeBug.zip' and open in Unity
2) Build and Run 'Main' scene on a device
3) Rotate device
You will see that Input.gyro.attitude and Input.gyro.userAcceleration appear to be lagging

Expected result: Input.gyro.attitude and Input.gyro.userAcceleration should not be lagging (check attached video 'expected.mp4')
Actual result: Input.gyro.attitude and Input.gyro.userAcceleration appear to be lagging (check attached video 'bug.mp4')

Reproduced with:
5.5.3p4, 5.6.1p1, 2017.1.0b6

Device under test:

Reproduced with:
Samsung SM G925F (Galaxy S6 Edge)*, OS:7.0, CPU:arm64-v8a, GPU:Mali-T760, Build:samsung/zeroltexx/zerolte:6.0.1/MMB29K/G925FXXU5DQA7:user/release-keys
Pixel 2

Not reproduced with:

Samsung SM G928F*, OS:7.0, CPU:arm64-v8a, GPU:Mali-T760, Build:samsung/zenltexx/zenlte:6.0.1/MMB29K/G928FXXS3BPIA:user/release-keys

Xiaomi Mi 4i*, OS:5.0.2, CPU:arm64-v8a, GPU:Adreno (TM) 405, Build:Xiaomi/ferrari/ferrari:5.0.2/LRX22G/V8.1.5.0.LXIMIDI:user/release-keys

Samsung SM G935F*, OS:7.0, CPU:arm64-v8a, GPU:Mali-T880, Build:samsung/hero2ltexx/hero2lte:6.0.1/MMB29K/G935FXXU1BPLB:user/release-keys

iPad Air (iOS8.1.1)

Not reproduced when Galaxy S6 Edge was with Android 6.0.1

This issue has been reported to google: https://issuetracker.google.com/u/1/issues/69360770

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Fixed in:2017.2.2p2, 2018.1.0b10, 2018.2.0a1