Chrome for arm seems to make the implicit assumption that

content/content_common.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.
 
 {
   'dependencies': [
     '../base/base.gyp:base',
     '../build/temp_gyp/googleurl.gyp:googleurl',
     '../gpu/gpu.gyp:gpu_ipc',
     '../ipc/ipc.gyp:ipc',
@@ skipping 274 matching lines @@
       ],
       'include_dirs': [
         '<(DEPTH)/third_party/angle/include',
       ],
       'link_settings': {
         'libraries': [
           '-lXcomposite',
         ],
       },
     }],
-    ['use_x11 == 1 and target_arch != "arm"', {
+    ['use_x11 == 1 and (target_arch != "arm" or chromeos == 0)', {
       'sources': [
         'common/gpu/x_util.cc',
         'common/gpu/x_util.h',
       ],
     }],
     ['enable_gpu==1', {
       'dependencies': [
         '../gpu/gpu.gyp:command_buffer_service',
       ],
     }],
-    ['target_arch=="arm"', {
+    ['target_arch=="arm" and chromeos == 1', {
       'dependencies': [
         '../media/media.gyp:media',
       ],
       'sources': [
         'common/gpu/media/gles2_texture_to_egl_image_translator.cc',
         'common/gpu/media/gles2_texture_to_egl_image_translator.h',
         'common/gpu/media/omx_video_decode_accelerator.cc',
         'common/gpu/media/omx_video_decode_accelerator.h',
       ],
       'include_dirs': [
@@ skipping 26 matching lines @@
         '../build/extract_from_cab.py',
         '..\\third_party\\directxsdk\\files\\Redist\\<(input)',
         '<(output)',
         '<(PRODUCT_DIR)',
         ],
       },
      ]
     }]
   ],
 }