Revert of Work on Windows GN component build.

gpu/command_buffer/common/BUILD.gn

Index: gpu/command_buffer/common/BUILD.gn
diff --git a/gpu/command_buffer/common/BUILD.gn b/gpu/command_buffer/common/BUILD.gn
index 6f3ec0c4bd2b4756eb572ea22004fda198817193..57935ac4cead8d32a3c751f362106d1626f3db2b 100644
--- a/gpu/command_buffer/common/BUILD.gn
+++ b/gpu/command_buffer/common/BUILD.gn
@@ -2,25 +2,7 @@
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
-# The files here go into the "gpu" component in a component build (with
-# "command_buffer_common" just forwarding) and goes into a static library in
-# non-component build. This needs to match the GYP build which was likely an
-# attempt to make larger components to help with loading.
-group("common") {
-  if (is_component_build) {
-    public_deps = [
-      "//gpu",
-    ]
-  } else {
-    public_deps = [
-      ":common_sources",
-    ]
-  }
-}
-
-source_set("common_sources") {
-  visibility = [ "//gpu/*" ]
-
+source_set("common") {
   sources = [
     "bitfield_helpers.h",
     "buffer.cc",