Reproduction steps:
1. Update Android SDK Tools to 26.0.1 or 26.0.2;
- Android Studio -> Configure -> SDK Manager -> Android SDK -> SDK Tools
2. Create the new project;
3. Switch the platform to Android in the Build settings;
4. Enable "Virtual Reality Supported" and select VR SDKs (Oculus or Daydream) in the Player settings;
5. Build the project;

Actual result: the project does not build and the window "Build failure" shows up with an error "Unable to merge android manifests" (build_failure.jpg).
Expected result: the project should be built on Android platform.

Note: the issue happens only when Android SDK Tools is updated to 26.0, because when it is 25.2.5 version, everything works fine. Also, if "Virtual Reality Supported" is disabled, everything works correctly too.

Reproduced with: 5.4.5p2, 5.5.3p3, 5.6.0p4, 2017.1.0b4

DUT:
Samsung SM G928F*, OS:6.0.1, CPU:arm64-v8a, GPU:Mali-T760, Build:samsung/zenltexx/zenlte:6.0.1/MMB29K/G928FXXS3BPIA:user/release-keys (Reproduced)

Sony D6603 (Xperia Z3)*, OS:6.0.1, CPU:armeabi-v7a, GPU:Adreno (TM) 330, Build:Sony/D6603/D6603:6.0.1/23.5.A.1.291/2769308465:user/release-keys (Reproduced)

Samsung SM G361F*, OS:5.1.1, CPU:armeabi-v7a, GPU:Vivante GC7000UL, Build:samsung/coreprimeveltexx/coreprimevelte:5.1.1/LMY48B/G361FXXU1APB1:user/release-keys (Reproduced)

Merging for Daydram fixed in:
5.4.5p3, 5.5.3p4, 5.6.0p4, 2017.1.0b3

Fix for Oculus coming soon, this will be edited to reflect the changes.