Make ipc_tests file structure a little saner and add an ipc_perftests target.

ipc/ipc_send_fds_test.cc

 // 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.
 
 #include "build/build_config.h"
 
-#include "ipc/ipc_tests.h"
+#include "ipc/ipc_channel_unittest.h"
 
 #if defined(OS_MACOSX)
 extern "C" {
 #include <sandbox.h>
 }
 #endif
 #include <fcntl.h>
 #include <sys/stat.h>
 
 #include "base/message_loop.h"
@@ skipping 178 matching lines @@
   IPC::Channel chan(kTestClientChannel, IPC::Channel::MODE_SERVER,
                     &listener);
   ASSERT_TRUE(chan.Connect());
 
   base::ProcessHandle process_handle = SpawnChild(TEST_DESCRIPTOR_CLIENT,
                                                   &chan);
   TestDescriptorServer(chan, process_handle);
 }
 
 #endif  // defined(OS_POSIX)