Anytime I edit the camera's field of view in Unity to 100 (instead of the default 60), either Oculus or Unity is limiting the FOV to 60 for my Samsung S7 with Gear VR headset. The 100 is ignored, and 60 is used when using the Gear VR to view the VR app.
Apparently, the support was disabled in March 2017 (or slightly before) to customize the FOV setting of a photosphere in Unity via the camera.
I've heard that the reason you can't change FOV is because it is a device-specific setting (S6 is different that S7, or Oculus Rift is different than Gear VR for Unity camera's FOV value).