If you don’t know what mouse acceleration is, here is a description from Steam user Obfuscated:
How can I disable mouse acceleration in Unity? Right now I’m using the standard first person character controller, but I don’t mind modifying this or creating a new mouse look script that disables mouse acceleration.
I am aware that acceleration can occur at the OS level—it would be great if I could disable any OS acceleration in Unity without requiring the player to tweak their OS settings outside the game. That said, I’d settle for disabling acceleration in-game and hoping that the user knows how to disable acceleration for their OS.
Unity uses the hardware cursor on desktop platforms, which means that there should be no acceleration. Unity has, afaik, no built-in acceleration in any way either, so a software cursor (on eg. a console) would just mean lag, not any acceleration.