Refactor content/common/gpu into gpu/ipc/service

gpu/ipc/service/ca_layer_tree_unittest_mac.mm

 // Copyright 2016 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.
 
 #include "base/mac/sdk_forward_declarations.h"
-#include "content/common/gpu/ca_layer_tree_mac.h"
 #include "gpu/GLES2/gl2extchromium.h"
+#include "gpu/ipc/service/ca_layer_tree_mac.h"
 #include "testing/gtest/include/gtest/gtest.h"
 #include "third_party/skia/include/core/SkColor.h"
 #include "ui/gfx/geometry/dip_util.h"
 #include "ui/gfx/mac/io_surface.h"
 
-namespace content {
+namespace gpu {
 
 class CALayerTreeTest : public testing::Test {
  protected:
   void SetUp() override {
     superlayer_.reset([[CALayer alloc] init]);
   }
 
   base::scoped_nsobject<CALayer> superlayer_;
 };
 
@@ skipping 818 matching lines @@
     EXPECT_EQ(1u, [[transform_layer sublayers] count]);
     content_layer3 = [[transform_layer sublayers] objectAtIndex:0];
 
     // Validate the content layer.
     EXPECT_FALSE([content_layer3
         isKindOfClass:NSClassFromString(@"AVSampleBufferDisplayLayer")]);
     EXPECT_EQ(content_layer3, content_layer2);
   }
 }
 
-}  // namespace content
+}  // namespace gpu