Add a user pref in Settings to disable all GPU features.

chrome/app/google_chrome_strings.grd

 <?xml version="1.0" encoding="UTF-8"?>
 <!-- This file contains definitions of strings that are specific to
 Google Chrome. These strings will be translated for each locale that Google
 Chrome supports. -->
 
 <grit base_dir="." latest_public_release="0" current_release="1"
       source_lang_id="en" enc_check="möl">
   <outputs>
     <output filename="grit/google_chrome_strings.h" type="rc_header">
       <emit emit_type='prepend'></emit>
@@ skipping 334 matching lines @@
       <if expr="pp_ifdef('use_titlecase')">
         <message name="IDS_STATUS_TRAY_KEEP_CHROME_RUNNING_IN_BACKGROUND" desc="In Title Case: The checkbox in the status tray context menu that controls whether chrome keeps running in the background after the last window is closed">
           Let Google Chrome Run In The Background
         </message>
       </if>
       <if expr="not pp_ifdef('use_titlecase')">
         <message name="IDS_STATUS_TRAY_KEEP_CHROME_RUNNING_IN_BACKGROUND" desc="The checkbox in the status tray context menu that controls whether chrome keeps running in the background after the last window is closed">
           Let Google Chrome run in the background
         </message>
       </if>
-      <message name="IDS_OPTIONS_BACKGROUND_ENABLE_BACKGROUND_MODE" desc="The label of the check-box that enables background mode">
+      <message name="IDS_OPTIONS_SYSTEM_ENABLE_BACKGROUND_MODE" desc="The label of the check-box that enables background mode">
         Continue running background apps when Google Chrome is closed
       </message>
+      <message name="IDS_OPTIONS_SYSTEM_ENABLE_HARDWARE_ACCELERATION_MODE" desc="The label of the check-box that enables hardware acceleration mode">
+        Use hardware acceleration when available (requires Google Chrome restart)
+      </message>
       <message name="IDS_CANT_WRITE_USER_DIRECTORY_SUMMARY" desc="Summary of problem displayed in dialog when we can't create a directory for this user.">
 Google Chrome cannot read and write to its data directory:
 
 <ph name="USER_DATA_DIRECTORY">$1<ex>C:\Documents and Settings\devint\Local Settings\Application Data\Google\Chrome</ex></ph>
       </message>
       <message name="IDS_EULA_CHECKBOX_ENABLE_LOGGING" desc="The label of the checkbox to enable/disable crash and user metrics logging on EULA screen.">
         Optional: Help make Chrome OS better by automatically sending usage statistics and crash reports to Google.
       </message>
       <message name="IDS_PROFILE_TOO_NEW_ERROR" desc="Error displayed on startup when the profile is from a newer version of the product and can not be read">
 Your profile can not be used because it is from a newer version of Google Chrome.
@@ skipping 547 matching lines @@
 
       <!-- Chrome OS OOBE Terms of Service screen-->
       <if expr="pp_ifdef('chromeos')">
         <message name="IDS_TERMS_OF_SERVICE_SCREEN_SUBHEADING" desc="Subheading at the top of the Terms of Service screen.">
           <ph name="DOMAIN">$1<ex>example.com</ex></ph> requires that you read and accept the following Terms of Service before using this device. These terms do not expand, modify or limit the Google Chrome OS Terms.
         </message>
       </if>
     </messages>
   </release>
 </grit>