Revert of Revert of Sync Windows build flags between GYP and GN

base/BUILD.gn

Index: base/BUILD.gn
diff --git a/base/BUILD.gn b/base/BUILD.gn
index 4a8a193d5b6ac2f008b8d144843f317998ef62f4..d5245f319c3af4405500101325b6ab45179a566a 100644
--- a/base/BUILD.gn
+++ b/base/BUILD.gn
@@ -871,7 +871,7 @@
   }
 
   configs += [ "//build/config/compiler:wexit_time_destructors" ]
-  if (is_android && !is_debug) {
+  if (!is_debug) {
     configs -= [ "//build/config/compiler:optimize" ]
     configs += [ "//build/config/compiler:optimize_max" ]
   }
@@ -890,7 +890,7 @@
     "win/pe_image.h",
   ]
 
-  if (is_android && !is_debug) {
+  if (!is_debug) {
     configs -= [ "//build/config/compiler:optimize" ]
     configs += [ "//build/config/compiler:optimize_max" ]
   }
@@ -943,7 +943,7 @@
     "//third_party/icu",
   ]
 
-  if (is_android && !is_debug) {
+  if (!is_debug) {
     configs -= [ "//build/config/compiler:optimize" ]
     configs += [ "//build/config/compiler:optimize_max" ]
   }
@@ -1055,7 +1055,7 @@
     ":base",
   ]
 
-  if (is_android && !is_debug) {
+  if (!is_debug) {
     configs -= [ "//build/config/compiler:optimize" ]
     configs += [ "//build/config/compiler:optimize_max" ]
   }