This CL replaces user_manager::UserID with AccountId.

components/user_manager.gypi

 # Copyright 2014 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.
 
 {
   'variables': {
     # Cross-platform user_manager sources.
     'user_manager_shared_sources': [
       'user_manager/empty_user_info.cc',
       'user_manager/empty_user_info.h',
-      'user_manager/user_id.h',
       'user_manager/user_info.cc',
       'user_manager/user_info.h',
       'user_manager/user_info_impl.cc',
       'user_manager/user_info_impl.h',
       'user_manager/user_manager_export.h',
     ],
     # Chrome OS user_manager sources.
     'user_manager_chromeos_sources': [
       'user_manager/remove_user_delegate.h',
       'user_manager/user.cc',
       'user_manager/user.h',
       'user_manager/user_image/default_user_images.cc',
       'user_manager/user_image/default_user_images.h',
       'user_manager/user_image/user_image.cc',
       'user_manager/user_image/user_image.h',
       'user_manager/user_manager.cc',
       'user_manager/user_manager.h',
       'user_manager/user_manager_base.cc',
       'user_manager/user_manager_base.h',
       'user_manager/user_type.h',
     ],
   },
   'targets': [{
     'target_name': 'user_manager',
     'type': '<(component)',
     'dependencies': [
       '<(DEPTH)/base/base.gyp:base',
+      '<(DEPTH)/components/components.gyp:signin_core_account_id',
       '<(DEPTH)/skia/skia.gyp:skia',
       '<(DEPTH)/ui/gfx/gfx.gyp:gfx',
     ],
     'defines': [
       'USER_MANAGER_IMPLEMENTATION',
     ],
     'include_dirs': [
       '<(DEPTH)',
       '<(DEPTH)/ui/chromeos/ui_chromeos.gyp:ui_chromeos_resources',
       '<(DEPTH)/ui/chromeos/ui_chromeos.gyp:ui_chromeos_strings',
@@ skipping 30 matching lines @@
           'user_manager',
         ],
         'sources': [
           'user_manager/fake_user_manager.cc',
           'user_manager/fake_user_manager.h',
         ],
       }],
      ]
   },],
 }