Samsung's Galaxy Beta Program currently allows members to test Android 7.0 on their Galaxy S7 and S7 edge phones, but it seems that this is stage one - the final release of Nougat for the S7 flagships will actually be 7.1. Android 7.0 was the initial release of Nougat, seen on the LG V20 and Nexus devices, but Google's own pixels launched with an improved version, v7.1. It's a relatively minor improvement, but it adds some vital functionality, including improved touch performance and Daydream VR support. That's no guarantee that Gear VR will gain Daydream support, but Samsung,...
Source: http://www.gsmarena.com/galaxy_s7_and_s7_edge_will_jump_straight_to_android_71_nougat-news-22090.php