s7 is a 2016 mobile...nd PUBG is 2018 ...so there is a difference of 2 years in both hardware and game quality...how much u try u will always find that lag..so technically both samsung nd PUBG cannot do anythin here.For older nd lower end phones PUBG...

technically bluetooth headphone are not always in sync when playin any games.it would be recommended to use good wired headphones for playin games..