There has been some more information which I found useful to start with . PFB for the same
Android 2.3 includes a variety of improvements across the system that make common operations faster and more efficient for all applications. Of particular interest to game developers are:
* Concurrent garbage collector — The Dalivik VM introduces a new, concurrent garbage collector that minimizes application pauses, helping to ensure smoother animation and increased responsiveness in games and similar applications.
* Faster event distribution — The plaform now handles touch and keyboard events faster and more efficiently, minimizing CPU utilization during event distribution. The changes improve responsiveness for all applications, but especially benefit games that use touch events in combination with 3D graphics or other CPU-intensive operations.
* Updated video drivers — The platform uses updated third-party video drivers that improve the efficiency of OpenGL ES operations, for faster overall 3D graphics performance.
Native input and sensor events
Applications that use native code can now receive and process input and sensor events directly in their native code, which dramatically improves efficiency and responsiveness.
Native libraries exposed by the platform let applications handle the same types of input events as those available through the framework. Applications can receive events from all supported sensor types and can enable/disable specific sensors and manage event delivery rate and queueing.
Gyroscope and other new sensors, for improved 3D motion processing
Android 2.3 adds API support for several new sensor types, including gyroscope, rotation vector, linear acceleration, gravity, and barometer sensors. Applications can use the new sensors in combination with any other sensors available on the device, to track three-dimensional device motion and orientation change with high precision and accuracy. For example, a game application could use readings from a gyroscope and accelerometer on the device to recognize complex user gestures and motions, such as tilt, spin, thrust, and slice.
Open API for native audio
The platform provides a software implementation of Khronos OpenSL ES, a standard API that gives applications access to powerful audio controls and effects from native code. Applications can use the API to manage audio devices and control audio input, output, and processing directly from native code.
Native graphics management
The platform provides an interface to its Khronos EGL library, which lets applications manage graphics contexts and create and manage OpenGL ES textures and surfaces from native code.
Native access to Activity lifecycle, window management
Native applications can declare a new type of Activity class, NativeActivity whose lifecycle callbacks are implemented directly in native code. The NativeActivity and its underlying native code run in the system just as do other Activities — they run in the application's system process and execute on the application's main UI thread, and they receive the same lifecycle callbacks as do other Activities.
The platform also exposes native APIs for managing windows, including the ability to lock/unlock the pixel buffer to draw directly into it. Through the API, applications can obtain a native window object associated with a framework Surface object and interact with it directly in native code.
Native access to assets, storage
Applications can now access a native Asset Manager API to retrieve application assets directly from native code without needing to go through JNI. If the assets are compressed, the platform does streaming decompression as the application reads the asset data. There is no longer a limit on the size of compressed .apk assets that can be read.
Additionally, applications can access a native Storage Manager API to work directly with OBB files downloaded and managed by the system. Note that although platform support for OBB is available in Android 2.3, development tools for creating and managing OBB files will not be available until early 2011.
Source : Android Developer Forum