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

media/media.gyp

 # Copyright (c) 2012 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.
 
 {
   'variables': {
     'chromium_code': 1,
     # Override to dynamically link the cras (ChromeOS audio) library.
     'use_cras%': 0,
     # Option e.g. for Linux distributions to link pulseaudio directly
@@ skipping 532 matching lines @@
         'midi/usb_midi_input_stream.h',
         'midi/usb_midi_jack.h',
         'midi/usb_midi_output_stream.cc',
         'midi/usb_midi_output_stream.h',
         'ozone/media_ozone_platform.cc',
         'ozone/media_ozone_platform.h',
         'renderers/audio_renderer_impl.cc',
         'renderers/audio_renderer_impl.h',
         'renderers/default_renderer_factory.cc',
         'renderers/default_renderer_factory.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/android/video_capture_device_android.cc',
         'video/capture/android/video_capture_device_android.h',
         'video/capture/android/video_capture_device_factory_android.cc',
         'video/capture/android/video_capture_device_factory_android.h',
         'video/capture/fake_video_capture_device.cc',
@@ skipping 1382 matching lines @@
             '../build/isolate.gypi',
           ],
           'sources': [
             'media_unittests.isolate',
           ],
         },
       ],
     }],
   ],
 }