This section is moot: we divert ios to opts_none above.

gyp/opts.gyp

 # Copyright 2015 Google Inc.
 #
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 # Gyp file for building opts target.
 {
   # Source lists live in opts.gypi.  This makes it easier to maintain our Chrome GYP/GN setup.
   # (To be honest, I'm not sure why we need to include common.gypi.  I thought it was automatic.)
   'variables': {
     'includes': [ 'common.gypi', 'opts.gypi' ],
@@ skipping 48 matching lines @@
           # The assembly uses the frame pointer register (r7 in Thumb/r11 in
           # ARM), the compiler doesn't like that.
           'cflags!': [ '-fno-omit-frame-pointer', '-mapcs-frame', '-mapcs' ],
           'cflags':  [ '-fomit-frame-pointer' ],
           'variables': { 'arm_neon_optional%': '<(arm_neon_optional>' },
           'sources': [ '<@(armv7_sources)' ],
           'conditions': [
             [ 'arm_neon == 1 or arm_neon_optional == 1', {
               'dependencies': [ 'opts_neon' ]
             }],
-            [ 'skia_os == "ios"', {
-              'sources!': [
-                # these fail to compile under xcode for ios
-                '../src/opts/SkBitmapProcState_opts_arm.cpp',
-                '../src/opts/SkBlitRow_opts_arm.cpp',
-              ],
-            }],
           ],
         }],
 
         [ 'skia_arch_type == "arm64"', {
           'sources': [ '<@(arm64_sources)' ],
         }],
 
         [ 'skia_android_framework', {
           'cflags!': [
             '-msse2',
@@ skipping 68 matching lines @@
           ],
         }],
       ],
       'ldflags': [
         '-march=armv7-a',
         '-Wl,--fix-cortex-a8',
       ],
     },
   ],
 }