App Version: 61.0.3163.20 beta
iOS Version: 10.3.3, 11
Device: iPhone, iPads 
URL: any

Precondition:
Have device in landscape mode

Steps to reproduce:
  1. Fresh Install and Launch Google Chrome
  2. Tap on Tab switcher 
  3. Open a New Incognito tab using “+”  
  4. Tap on Tab switcher
  5. Change device to portrait mode
  6. Tap on Tab switcher 
  7. Open a New Incognito tab using “+” 

Observed results: 
Incognito New tab tiles in tab switcher mode are not consistent. 

Expected results: 
Incognito New tab tiles in tab switcher mode should be consistent. 

Number of times you were able to reproduce: 5/5
Bug reproducible after clean install: Yes
Bug reproducible after clearing cache and cookies: Yes
Bug reproducible on Chrome Mobile on Android: NA
Bug reproducible on Safari/Firefox: Firefox: NA, Safari: NA
Bug reproducible on current stable build (App Version, iOS Version): M60 Yes
Bug reproducible on the current beta channel build (App Version, iOS Version): M61 Yes

Link to video/image:
https://drive.google.com/a/google.com/file/d/0B3EcbqLuR5TLMWVvZFpEYW9Ob1E/view