sas.dll is not included to Windows 8 SDK. Use one from from Windows 7 SDK instead.

build/all.gyp

 # Copyright (c) 2012 The Chromium Authors. All rights reserved.
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
 {
   'targets': [
     {
       'target_name': 'All',
       'type': 'none',
       'xcode_create_dependents_test_runner': 1,
@@ skipping 537 matching lines @@
                 '../remoting/remoting.gyp:remoting_webapp',
                 '../third_party/adobe/flash/flash_player.gyp:flash_player',
               ],
               'conditions': [
                 ['internal_pdf', {
                   'dependencies': [
                     '../pdf/pdf.gyp:pdf',
                   ],
                 }], # internal_pdf
                 ['component != "shared_library" and wix_exists == "True" and \
-                    platformsdk_exists == "True"', {
+                    sas_dll_exists == "True"', {
                   'dependencies': [
                     '../remoting/remoting.gyp:remoting_host_installation',
                     '../remoting/remoting.gyp:remoting_host_installation_unittest',
                   ],
                 }], # component != "shared_library"
               ]
             },
           ], # targets
         }], # branding=="Chrome"
        ], # conditions
@@ skipping 58 matching lines @@
               'dependencies': [
                 '../chromeos/chromeos.gyp:chromeos_unittests',
               ],
             }],
           ],
         },
       ],  # targets
     }], # "use_aura==1"
   ], # conditions
 }