Reproduction steps:
1. Download and open the submitted project "TouchTest.zip"
2. Build and run on Android (Development build)
3. Set Console to show logs from the device
4. Perform a swipe on the device
5. Notice the position data logged for Phase.Began
6. Open cmd and perform adb shell dumpsys input
7. Compare MotionEvent logs from adb to Unity logs

Expected result: Position data for Phase.Began is the same as position data of MotionEvent Move phase
Actual result: Position data for Phase.Began is not the same as position data of MotionEvent Move phase

Reproducible with: 2018.4.33f1, 2019.4.24f1, 2020.3.5f1, 2021.1.4f1, 2021.2.0a13

Reproduced on:
VLNQA00285, Samsung Galaxy J4 Core (SM-J410F), Android 8.1.0, CPU: Snapdragon 425 MSM8917, GPU: Adreno (TM) 308
VLNQA00013, Samsung Galaxy S6 Edge Plus (SM-G928F), Android 7.0, CPU: Exynos 7 Octa 7420, GPU: Mali-T760

Could not test on (adb does not log the full information of MotionEvents):
VLNQA00122, Samsung Galaxy S9 (SM-G960F), Android 10, CPU: NOT FOUND, GPU: Mali-G72
VLNQA00331, Huawei P20 lite (ANE-LX1), Android 9, CPU: HiSilicon Kirin 659, GPU: Mali-T830
VLNQA00321, Xiaomi MI 9 (MI 9), Android 10, CPU: Snapdragon 855 SM8150, GPU: Adreno (TM) 640
N/A, Samsung Galaxy S10 (SM-G975F), Android 10, CPU: Exynos 9820 (ARMv8), GPU: Mali-G76
N/A, HMD Nokia 4.2 (TA-1157), Android 10, CPU: Snapdragon 439, GPU: Adreno 505

Notes:
Reducing Application.targetFrameRate makes the issue more apparent