The Ally and AyaNeo 2S both have gyroscopes, although the Ally suffers from a profound lack of first party software support and so far users are having to use two layers of input mapping software to get practical use out of them.
The sensor quality is at a deficit and the arm biomechanics likely are not a full match for those of mouse aiming in terms of range between the smallest and largest motions possible, but just the fact that gyro aiming uses absolute tracking of motions as mice do and is able to do microadjustments and flicks puts it much closer to the capabilities of mouse aiming than to stick aiming.
There is no regulated competitive environment to find the best gyro players, the overall player base is tiny and has not existed for long compared to other input methods, and a high end performance gap of some size exists as I outlined in the comment above and can not effectively be closed at this time if it ever can be so mouse play inevitably comes out on top if not by a huge margin then at least by enough of one
That said just today some mobile shooter player that’s been using a gyro controller in aim trainers for a while posted a very short video with some tracking. It’s nothing special for mouse play, but if you have any footage of non-AA stick players with even remotely close to this degree of capability I would love to see it as they appear to be very rare, as well for anything with the extreme flick speeds routinely seen across mouse and gyro
The range of a stick is absolute crushed down to a tiny speck due to relying on the motions of a thumb and due to being a relative/time-based input instead of an absolute/distance-based input, the mechanical and sensor disadvantages of gyro aiming just do not go anywhere near that low with remotely modern gear