Start to unwind references to iOS in //content

content/content_shell_and_tests.gyp

 # Copyright 2013 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': {
     'chromium_code': 1,  # Use higher warning level.
   },
   'target_defaults': {
     'conditions': [
       # TODO(jschuh): Remove this after crbug.com/173851 gets fixed.
       ['OS=="win" and target_arch=="x64"', {
         'msvs_settings': {
           'VCCLCompilerTool': {
             'AdditionalOptions': ['/bigobj'],
           },
         },
       }],
     ],
   },
   'includes': [
+    '../build/win_precompile.gypi',
+    'content_shell.gypi',
     'content_tests.gypi',
   ],
-  'conditions': [
-    ['OS != "ios"', {
-      'includes': [
-        '../build/win_precompile.gypi',
-        'content_shell.gypi',
-      ],
-    }],
-  ],
 }