This file is not building on Windows, and I have no time to investigate,...

ipc/ipc.gyp

 # Copyright (c) 2009 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.
 
 {
   'includes': [
     '../build/common.gypi',
   ],
   'target_defaults': {
     'sources/': [
@@ skipping 63 matching lines @@
       'msvs_guid': 'B92AE829-E1CD-4781-824A-DCB1603A1672',
       'dependencies': [
         'ipc',
         '../base/base.gyp:base',
         '../testing/gtest.gyp:gtest',
       ],
       'include_dirs': [
         '..'
       ],
       'sources': [
-        'file_descriptor_set_unittest.cc',
         'ipc_fuzzing_tests.cc',
         'ipc_message_unittest.cc',
         'ipc_send_fds_test.cc',
         'ipc_sync_channel_unittest.cc',
         'ipc_sync_message_unittest.cc',
         'ipc_sync_message_unittest.h',
         'ipc_tests.cc',
         'ipc_tests.h',
       ],
       'conditions': [
         ['OS=="linux"', {
           'dependencies': [
             '../build/linux/system.gyp:gtk',
           ],
         }],
         ['OS=="linux" and toolkit_views==1', {
           'dependencies': [
             '../views/views.gyp:views',
           ],
         }],
       ],
     },
   ]
 }