Move the otr profile into its own .cc file. Like what was done with the

chrome/chrome_browser.gypi

 # Copyright (c) 2011 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': 'browser',
       'type': 'static_library',
       'dependencies': [
@@ skipping 858 matching lines @@
         'browser/download/download_started_animation.h',
         'browser/download/download_throttling_resource_handler.cc',
         'browser/download/download_throttling_resource_handler.h',
         'browser/download/download_util.cc',
         'browser/download/download_util.h',
         'browser/download/save_package_file_picker.cc',
         'browser/download/save_package_file_picker.h',
         'browser/enumerate_modules_model_win.cc',
         'browser/enumerate_modules_model_win.h',
         'browser/event_disposition.cc',
-        'browser/event_disposition.h',        
+        'browser/event_disposition.h',
         'browser/extensions/apps_promo.cc',
         'browser/extensions/apps_promo.h',
         'browser/extensions/convert_user_script.cc',
         'browser/extensions/convert_user_script.h',
         'browser/extensions/convert_web_app.cc',
         'browser/extensions/convert_web_app.h',
         'browser/extensions/crx_installer.cc',
         'browser/extensions/crx_installer.h',
         'browser/extensions/execute_code_in_tab_function.cc',
         'browser/extensions/execute_code_in_tab_function.h',
@@ skipping 944 matching lines @@
         'browser/printing/printing_message_filter.h',
         'browser/process_info_snapshot.h',
         'browser/process_info_snapshot_mac.cc',
         'browser/process_singleton.h',
         'browser/process_singleton_linux.cc',
         'browser/process_singleton_mac.cc',
         'browser/process_singleton_win.cc',
         'browser/profiles/avatar_menu_model.cc',
         'browser/profiles/avatar_menu_model.h',
         'browser/profiles/avatar_menu_model_observer.h',
+        'browser/profiles/off_the_record_profile_impl.cc',
         'browser/profiles/off_the_record_profile_io_data.cc',
         'browser/profiles/off_the_record_profile_io_data.h',
         'browser/profiles/profile.cc',
         'browser/profiles/profile.h',
         'browser/profiles/profile_dependency_manager.cc',
         'browser/profiles/profile_dependency_manager.h',
         'browser/profiles/profile_impl.cc',
         'browser/profiles/profile_impl.h',
         'browser/profiles/profile_impl_io_data.cc',
         'browser/profiles/profile_impl_io_data.h',
@@ skipping 3041 matching lines @@
               # weak imports in dependents, who still must #include
               # closure_blocks_leopard_compat.h to get weak imports.
               'type': 'none',
             }],
           ],
         },
       ],
     }],
   ],
 }