Remove unused code and ipc_handle_win.(h|cc).

ipc/ipc_handle_win.cc

Index: ipc/ipc_handle_win.cc
diff --git a/ipc/ipc_handle_win.cc b/ipc/ipc_handle_win.cc
deleted file mode 100644
index da3b9bb6125dba3e65d0dcbf83902ee5248a5ffe..0000000000000000000000000000000000000000
--- a/ipc/ipc_handle_win.cc
+++ /dev/null
@@ -1,15 +0,0 @@
-// Copyright 2015 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 "ipc/ipc_handle_win.h"
-
-namespace IPC {
-
-HandleForTransit CreateHandleForTransit(HANDLE handle) {
-  HandleForTransit hft;
-  hft.handle = handle;
-  return hft;
-}
-
-}  // namespace IPC