Use a variable to control the value of LinkIncremental on Debug...

chrome/app/locales/locales.gyp

 {
   'variables': {
     'chromium_code': 1,
     # Switch to with chrome.sln landing.
     #'chrome_grit_out_dir': '<(SHARED_INTERMEDIATE_DIR)/chrome',
     'chrome_grit_out_dir': '$(OutDir)/grit_derived_sources',
     'app_grit_out_dir': '<(SHARED_INTERMEDIATE_DIR)/app',
     'webkit_grit_out_dir': '<(SHARED_INTERMEDIATE_DIR)/webkit',
+
+    # TODO(sgk): eliminate this; see comment in build/common.gypi
+    'msvs_debug_link_incremental': '1',
   },
   'includes': [
     '../../../build/common.gypi',
   ],
   'target_defaults': {
     'type': 'shared_library',
     'dependencies': [
       # Switch to with chrome.sln landing.
       #'../../chrome.gyp:chrome_strings',
     ],
@@ skipping 616 matching lines @@
             '<(webkit_grit_out_dir)/webkit_strings_zh-TW.rc',
             '<(app_grit_out_dir)/app_strings_zh-TW.rc',
             '<(app_grit_out_dir)/app_locale_settings_zh-TW.rc',
           ],
         },
       ],
     }],
   ],
 }