GpuVideoAcceleratorFactories is a pure abstract base class, needs no implementation file.

media/BUILD.gn

 # Copyright 2014 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.
 
 import("//build/config/android/config.gni")
 import("//build/config/arm.gni")
 import("//build/config/features.gni")
 import("//build/config/linux/pkg_config.gni")
 import("//build/config/ui.gni")
 import("//media/media_options.gni")
@@ skipping 185 matching lines @@
     "midi/usb_midi_descriptor_parser.cc",
     "midi/usb_midi_descriptor_parser.h",
     "midi/usb_midi_device.h",
     "midi/usb_midi_input_stream.cc",
     "midi/usb_midi_input_stream.h",
     "midi/usb_midi_jack.h",
     "midi/usb_midi_output_stream.cc",
     "midi/usb_midi_output_stream.h",
     "renderers/audio_renderer_impl.cc",
     "renderers/audio_renderer_impl.h",
-    "renderers/gpu_video_accelerator_factories.cc",
     "renderers/gpu_video_accelerator_factories.h",
     "renderers/renderer_impl.cc",
     "renderers/renderer_impl.h",
     "renderers/video_renderer_impl.cc",
     "renderers/video_renderer_impl.h",
     "video/capture/file_video_capture_device.cc",
     "video/capture/file_video_capture_device.h",
     "video/capture/linux/video_capture_device_chromeos.cc",
     "video/capture/linux/video_capture_device_chromeos.h",
     "video/capture/linux/video_capture_device_linux.cc",
@@ skipping 584 matching lines @@
     deps = [
       ":media",
       ":shared_memory_support",
       "//base",
       "//ui/gl",
       "//ui/gfx",
       "//ui/gfx/geometry",
     ]
   }
 }