The problem revolves around the Samsung S+ to have different ui resolutions. If the device isn’t set to WQHD+ mode then Google VR will force the resolution to upscale to WQHD+. Unfortunately that upscale is not handled correctly by Unity or Google VR in the release you are using.
This should partly be resolved in 2017.1.2p1, though the overay graphics may or may not be correctly scaled due to an issue with Google’s library. For now, please make sure you are running the device in WQHD+ mode.
This issue still persists with Unity 2017.3 and gvr-sdk 1.120.0. On a Galaxy S8 (Android 7.0) at the two lower non-WQHD+ resolutions, the output is rendered at the wrong scale.
This is only the case when the Google VR Services are enabled though. If they are disabled (via Settings → Apps) the VR is rendered properly at all device resolutions. In this case the Google Cardboard App needs to be installed to configure a viewer (by scanning a viewer profile QR code).
Both methods (1. setting device resolution to WQHD+, 2. disabling Google VR Services) are of course no proper solutions but only workarounds for the fiddler. The average user will just be confused and drop the app.
It is not clear where the problem lies after all. Unity, the gvr-unity-sdk or the Google VR Services.
There is a related conversation going on at the gvr-unity-sdk Gitgub repo: