From Unity blog (https://blogs.unity3d.com/2016/12/13/unity-5-6-beta-is-now-available/):
The beta supports native Google Daydream. To get optimal performance and latency from the platform, we integrated with the Daydream NDK to leverage the platform’s asynchronous reprojection and VR performance modes.
Compared to the Google VR SDK for Unity released at Google I/O, we now provide a more streamlined workflow, significant optimizations and reduced latency. No prefabs, scripts or manual manifest modifications are required to get started–simply enable VR and add Daydream as a targeted platform to begin making your own virtual worlds.
We have also made it easy to switch in and out of VR mode so that your applications can easily expand to the Google VR audience. You can also have your application target Google Cardboard with native support. Applications which target Cardboard will work on older devices so you can reach as many users as possible. At this time, Cardboard support is exclusive to Android with iOS Cardboard support coming soon.
If you are interested in learning more about Google Daydream with Unity, see the Unite 2016 Daydream presentation.
What do you think about it?