I want to start off by saying my thoughts and experiences with this issue are almost perfectly inline with NixonRedgrave’s.
Then again, I’ve had multiple days/sessions using the sim with this issue that my brain has just adapted to it. I know I am losing objectivity about it, and that is frustrating for me.
100% this. Anyone who has spent a lot of time editing photos understands this frustration. You stare at a photo for too long and think you have the white balance just right, then you return a little while later and wonder why everything looks green 
To that end, I’ve found that switching back to OpenTrack (which I have tuned just right for me) I can sort of “reset” my perception. It’s a bit of a hassle because you have to install/remove OpenTrack each time you want to test.
Just before I wrote this reply I jumped into the sim to refresh in my mind what I saw yesterday. And somehow the laziness, which I described as “almost gone”, suddenly seemed WORSE today! Not as bad as in the first SU5 Beta versions (where it was immediately obvious something was wrong) but it didn’t match what I experienced yesterday.
And then as I worked some settings it seemed to be “ok” again. Interestingly enough, I ended up with settings slightly different than yesterday. I don’t know how to explain that.
I’ve been trying to simplify things by turning all sensitivities to 0, except Yaw. I know that this is an unrealistic way to set things up but the idea being to clearly demonstrate the laziness issue.
With Yaw set to 0.3 - 0.5 or more, and Camera Boost Ratio at 0.5+, that laziness effect was definitely there. Over time I was able to compensate how I move my head and reduce the effect but it wasn’t a realistic way to look around.
Turning Yaw to 0 and concentrating on Pitch, I found the laziness effect even worse.
It was hard to say if the Camera Boost Ratio setting made the problem better or worse - it just felt different. 
Working at these extremes I can say that the laziness effect is still definitely there. More realistic settings can definitely minimize the effect but it’s still present, even if to a much smaller degree.
I even tried to made a recording:
- set up my phone on a tripod directly behind me
- tuck a wooden spoon under the headband of my David Clarks
(this was supposed to act as a pointer, to show where I was physically aiming my head)
- record a video of me going through a series of motions trying to demonstrate the laziness and drift effects
Unfortunately this set up was too janky and the video wasn’t much of a success LOL
In short, I’m not sure how much of a change there is here, for me. At the risk of this statement being a “green light” on the issue, I’ve adapted to it
This goes for me as well - I can tune the settings and adapt to the remaining effect but really want the devs to understand that I’m not saying the problem is fixed or “good enough”. And I still suspect that this laziness effect is contributing to the apparent drift and the requirement for frequent resetting.
To be honest if SU5 was released as it is now I would probably just commit to using OpenTrack. That’s not me being grumpy about the great effort the devs have been putting into this work, just a statement of fact.