First step towards moving AudioDevice from content/ to media/audio.

media/audio/audio_input_ipc.cc

Index: media/audio/audio_input_ipc.cc
diff --git a/media/audio/audio_input_ipc.cc b/media/audio/audio_input_ipc.cc
new file mode 100644
index 0000000000000000000000000000000000000000..69253b057a32f7ba12748719a1a1187b9dff7fea
--- /dev/null
+++ b/media/audio/audio_input_ipc.cc
@@ -0,0 +1,13 @@
+// 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.
+
+#include "media/audio/audio_input_ipc.h"
+
+namespace media {
+
+AudioInputIPCDelegate::~AudioInputIPCDelegate() {}
+
+AudioInputIPC::~AudioInputIPC() {}
+
+}  // namespace media