Updated the list with mobiles from Samsung, HTC, Huawei and Lumigon
Androids with gyro list is now:
Samsung /Google Nexus S - TESTED
Samsung Galaxy Nexus
Samsung i897 Captivate
Samsung Galaxy S
Samsung Galaxy S Vibrant
Samsung I9100 Galaxy S II - CONFIRMED
Samsung Infuse 4G
Samsung Galaxy W
LG optimus 2x
LG Optimus 3D P920 - CONFIRMED
LG Optimus Black P970
LG Optimus Dual
LG Prada
LG Nitro HD
SonyEricsson Xperia play
Sony Xperia S
HTC Sensation
HTC EVO 3D
HTC Rezound
HTC One X
HTC One S
Huawei Ascend D
Huawei U8860 Honor
Lumigon T2
High end Androids, which seem not to have a gyro included:
SonyEricsson Xperia neo
SonyEricsson Xperia arc
HTC Desire
HTC Desire S
HTC Incredible S
HTC Thunderbolt
HTC Evo
Motorola Droid Razr
Samsung Galaxy S Plus
Samsung Galaxy Y