I've opened a new bug report regarding this issue with all the important details here MCPE-186474
Can confirm
I have checked out the new version. So there is some good but also not yet good enough. This new option only works in combination with V-Sync, but V-Sync itself contributes to input lag. When activating that option though, the frame delay that I noticed goes from 4 frames to 2 frames delay. This is still worse as Java Edition only has 1 frame delay (none in other words). Please make this option available without V-Sync and maybe optimize it just a bit more and then this would be perfect!
Just as a follow up from my last comment. I just tried using an older version (1.16.100.4) as suggested as a fix and this does remove the 4-5 frames delay I was experiencing with the newest Minecraft PE version. Also both times this was tested with vsync off but turning this on had no effect (even if it would make it worse). Though even with this frame delay removed it still does not feel as responsive as Java Edition. Could this be input type related? Maybe Minecraft PE uses windows native mouse input and not direct input or something different, but some input delay is still noticeable, but better than in the newest version.
Most people here are very susceptible to placebo. I have figured out what the problem is somewhat and it has 100% only to do with the engine of the game. It doesn't matter if you try changing settings like vsync or using the game in windowed mode. This does not change anything and any change you feel is in your head. To test the input delay, I used a third party software to change my FPS to 1. Then stand still in game and suddenly start moving your mouse. Look at moving objects in the game and you will see that any input you do is delayed by 4 to 5 frames. Try the same in Java Edition and you will have immedate input exactly when the next frame appears.
In conclusion, the games engine has a input delay of 4 to 5 frames no matter the FPS. This must be fixed.
I just want to say that this issue is already present in 1.14.4 but not yet in 1.14.3 on my end, so we could add this version to the list maybe?
Can Confirm
Still happening in 25w03a:
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