gpu: Refactor memory buffer handling code out of content.

gpu/ipc/client/gpu_memory_buffer_impl_shared_memory.cc

Index: gpu/ipc/client/gpu_memory_buffer_impl_shared_memory.cc
diff --git a/gpu/ipc/client/gpu_memory_buffer_impl_shared_memory.cc b/gpu/ipc/client/gpu_memory_buffer_impl_shared_memory.cc
index 2641b8bfa1635e262214f998f685d376ddcc5bc0..c6837dc5e06ff19b5d3a645ac88c97d83f416da1 100644
--- a/gpu/ipc/client/gpu_memory_buffer_impl_shared_memory.cc
+++ b/gpu/ipc/client/gpu_memory_buffer_impl_shared_memory.cc
@@ -64,6 +64,11 @@ GpuMemoryBufferImplSharedMemory::AllocateForChildProcess(
     const gfx::Size& size,
     gfx::BufferFormat format,
     base::ProcessHandle child_process) {
+  // TODO(sad): This should just be Allocate. The returned
+  // GpuMemoryBufferHandle::handle should be set to |shared_memory.handle()|.
+  // The caller can then decide how to share that handle with the child process
+  // (non-mojo would use GiveToProcess, and mojo would use
+  // WrapSharedMemoryHandle).
   size_t buffer_size = 0u;
   if (!gfx::BufferSizeForBufferFormatChecked(size, format, &buffer_size))
     return gfx::GpuMemoryBufferHandle();