Since I have recently developed an Android application using gyroscope data (steady compass), I tried to collect a list with such devices. This is not an exhaustive list at all, but it is what I have so far:
*** Phones:
- HTC Sensation
- HTC Sensation XL
- HTC Evo 3D
- HTC One S
- HTC One X
- Huawei Ascend P1
- Huawei Ascend X (U9000)
- Huawei Honor (U8860)
- LG Nitro HD (P930)
- LG Optimus 2x (P990)
- LG Optimus Black (P970)
- LG Optimus 3D (P920)
- Samsung Galaxy S II (i9100)
- Samsung Galaxy S III (i9300)
- Samsung Galaxy R (i9103)
- Samsung Google Nexus S (i9020)
- Samsung Galaxy Nexus (i9250)
- Samsung Galaxy J3 (2017) model
- Samsung Galaxy Note (n7000)
- Sony Xperia P (LT22i)
- Sony Xperia S (LT26i)
*** Tablets:
- Acer Iconia Tab A100 (7")
- Acer Iconia Tab A500 (10.1")
- Asus Eee Pad Transformer (TF101)
- Asus Eee Pad Transformer Prime (TF201)
- Motorola Xoom (mz604)
- Samsung Galaxy Tab (p1000)
- Samsung Galaxy Tab 7 plus (p6200)
- Samsung Galaxy Tab 10.1 (p7100)
- Sony Tablet P
- Sony Tablet S
- Toshiba Thrive 7"
- Toshiba Trhive 10"
Hope the list keeps growing and hope that gyros will be soon available on mid and low price smartphones.