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There are more than 200 phones so this is not a complete list but it will really help you finding a gyro supported phone.
Gyroscope is really important and useful for virtual reality headsets. If you have a smartphone without gyroscope. You can view 3D movies but since you don't have gyroscope, You can't actually enjoy virtual reality games/experiences but only 3D movies. Gyroscope senses motion of head and thus will be important if you have ideas of buying a virtual reality headset.
You can re-check to confirm gyro availability in a phone through GSMArena by looking into phone specification. I may update the list directly with GSM Arena spec page later on.
Above list was a quick one. Here is also a huge list of many phones with gyro sensor and you can also filter them according to your exact requirement.
Do you have a smartphone with gyro support and it is not listed above? Kindly let me know via comment box below.