LG Optimus 3D has gyros; they're very impressive.
A few points: Although accelerometers measure acceleration and not rotation, they also give you a vector in the "up" direction thanks to the acceleration of the earth's gravity. Combine this with magnetic field information (compass), the device can determine its orientation in three dimensions. This in turn, means that the accelerometer and compass can give the device anything that the gyros can. More, actually, since the gyros give only rate of change while the accelerometers & compass give you absolute values.
However, the input from the accelerometers and compass produce a very jittery input. A good example of this would be Google Sky Map. This can be improved by filtering, but at the expense of lag.
What gyros give you is extreme smoothness and responsiveness. I've seen Google Sky Map running on an iPhone with gyros, and it was beautiful to watch in comparison to the accelerometer-only version.