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

chrome/browser/resources/options/browser_options.html

 <div id="settings" class="page" hidden>
   <header>
     <h1 i18n-content="settingsTitle"></h1>
   </header>
 <if expr="not pp_ifdef('chromeos')">
   <include src="sync_section.html">
 </if>
 <if expr="pp_ifdef('chromeos')">
   <section>
     <h3 i18n-content="sectionTitleInternet"></h3>
@@ skipping 671 matching lines @@
   <section id="kiosk-section" hidden>
     <h3 i18n-content="advancedSectionTitleKiosk"></h3>
     <div>
       <button id="manage-kiosk-apps-button"
           i18n-content="manageKioskAppsButton">
       </button>
     </div>
   </section>
 </if>
 </if>
+  <section id="system-section">
+    <h3 i18n-content="advancedSectionTitleSystem"></h3>
 <if expr="not is_macosx and not pp_ifdef('chromeos')">
-  <section id="background-section">
-    <h3 i18n-content="advancedSectionTitleBackground"></h3>
     <div class="checkbox">
       <span class="controlled-setting-with-label">
         <input id="backgroundModeCheckbox" pref="background_mode.enabled"
             type="checkbox">
         <span>
           <label for="backgroundModeCheckbox"
               i18n-content="backgroundModeCheckbox">
           </label>
           <span class="controlled-setting-indicator"
               pref="background_mode.enabled">
           </span>
         </span>
       </span>
     </div>
+</if>
+    <div class="checkbox">
+      <span class="controlled-setting-with-label">
+        <input id="hardwareAccelerationModeCheckbox"
+            pref="hardware_acceleration_mode.enabled" type="checkbox">
+        <span>
+          <label for="hardwareAccelerationCheckbox"
+              i18n-content="hardwareAccelerationModeCheckbox">
+          </label>
+          <span class="controlled-setting-indicator"
+              pref="hardware_acceleration_mode.enabled">
+          </span>
+        </span>
+      </span>
+    </div>
   </section>
-</if>
 <section id="managed-user-settings-section" hidden>
   <h3 i18n-content="managedUsersSectionTitle"></h3>
   <button id="open-managed-user-settings-button"
       i18n-content="manageProfilesManagedUserSettings">
   </button>
 </section>
 </div>  <!-- advanced-settings-container -->
 </div>  <!-- advanced-settings -->
 <footer>
   <button id="advanced-settings-expander" class="link-button"
       i18n-content="showAdvancedSettings">
   </button>
 </footer>
 </div>