First cut at creating a refactored version of tab_contents_views. This is

chrome/chrome_browser.gypi

Index: chrome/chrome_browser.gypi
diff --git a/chrome/chrome_browser.gypi b/chrome/chrome_browser.gypi
index 2ea69f98a32b9c2133fe76811d5dd9663f3bb799..4444f2014e46990f1f23a144feec31bc701ec90a 100644
--- a/chrome/chrome_browser.gypi
+++ b/chrome/chrome_browser.gypi
@@ -3398,6 +3398,10 @@
         'browser/ui/views/tab_icon_view.h',
         'browser/ui/views/tab_contents/tab_contents_container.cc',
         'browser/ui/views/tab_contents/tab_contents_container.h',
+        'browser/ui/views/tab_contents/tab_contents_container_native.cc',
+        'browser/ui/views/tab_contents/tab_contents_container_native.h',
+        'browser/ui/views/tab_contents/tab_contents_container_views.cc',
+        'browser/ui/views/tab_contents/tab_contents_container_views.h',
         'browser/ui/views/tab_contents/native_tab_contents_container.h',
         'browser/ui/views/tab_contents/native_tab_contents_container_gtk.cc',
         'browser/ui/views/tab_contents/native_tab_contents_container_gtk.h',
@@ -3570,6 +3574,8 @@
             ['exclude', '^browser/dom_ui/keyboard_ui.*'],
             ['exclude', '^browser/renderer_host/render_widget_host_view_views.*'],
             ['exclude', '^browser/ui/touch/*'],
+            ['exclude', '^browser/ui/views/tab_contents/tab_contents_container_views.cc'],
+            ['exclude', '^browser/ui/views/tab_contents/tab_contents_container_views.h'],
             ['exclude', '^browser/ui/views/tab_contents/tab_contents_view_views.*'],
           ],
         }],
@@ -3586,10 +3592,10 @@
             ['include', 'browser/chromeos/dom_ui/login/login_ui_helpers.h'],
             ['include', '^browser/ui/touch/*'],
             ['exclude', '^browser/chromeos/frame/browser_non_client_frame_view_factory_chromeos.cc'],
-            ['exclude', '^browser/renderer_host/render_widget_host_view_gtk.cc'],
-            ['exclude', '^browser/renderer_host/render_widget_host_view_gtk.h'],
             ['exclude', '^browser/renderer_host/gtk_im_context_wrapper.cc'],
             ['exclude', '^browser/renderer_host/gtk_im_context_wrapper.h'],
+            ['exclude', '^browser/renderer_host/render_widget_host_view_gtk.cc'],
+            ['exclude', '^browser/renderer_host/render_widget_host_view_gtk.h'],
             ['exclude', '^browser/ui/views/frame/browser_non_client_frame_view_factory_gtk.cc'],
             ['exclude', '^browser/views/tab_contents/tab_contents_view_gtk.cc'],
             ['exclude', '^browser/views/tab_contents/tab_contents_view_gtk.h'],
@@ -4100,6 +4106,10 @@
                 ['include', '^browser/ui/views/tab_contents/render_view_context_menu_views.h'],
                 ['include', '^browser/ui/views/tab_contents/tab_contents_container.cc'],
                 ['include', '^browser/ui/views/tab_contents/tab_contents_container.h'],
+                ['include', '^browser/ui/views/tab_contents/tab_contents_container_native.cc'],
+                ['include', '^browser/ui/views/tab_contents/tab_contents_container_native.h'],
+                ['include', '^browser/ui/views/tab_contents/tab_contents_container_views.cc'],
+                ['include', '^browser/ui/views/tab_contents/tab_contents_container_views.h'],
                 ['include', '^browser/ui/views/tab_contents/tab_contents_view_gtk.cc'],
                 ['include', '^browser/ui/views/tab_contents/tab_contents_view_gtk.h'],
                 ['include', '^browser/ui/views/tab_icon_view.cc'],
@@ -4282,6 +4292,8 @@
                 # TODO(anicolao): exclude these once we have DOMUI dialogs
                 # ['exclude', '^browser/gtk/constrained_window_gtk.cc'],
                 # ['exclude', '^browser/gtk/constrained_window_gtk.h'],
+                ['exclude', '^browser/ui/views/tab_contents/tab_contents_container_native.cc'],
+                ['exclude', '^browser/ui/views/tab_contents/tab_contents_container_native.h'],
               ],
             }],
             ['OS=="linux" and chromeos==1',{