[mdwrigh2]

I mean, fundamentally it's both. Touch controllers and their firmware can add 15-45ms of latency based on their technology (hardware) and the quality of their filtering in the firmware (software). On the other side of the spectrum it's all about fill-rate, inherent latency in drawing pipeline, whether the input dispatching is phase locked with the display refresh, etc. etc. Again, some of this is software, some of it is hardware, but most of it is directly tied to the specific device. The actual input pipeline on Android, once you get out of the touch controller, is pretty negligible today (<1ms from touch controller interrupt until the application receives the input event).