ARC is not allowed for incognito profile.

chrome/browser/chromeos/arc/arc_session_manager.cc

Index: chrome/browser/chromeos/arc/arc_session_manager.cc
diff --git a/chrome/browser/chromeos/arc/arc_session_manager.cc b/chrome/browser/chromeos/arc/arc_session_manager.cc
index 876e24b11d097c8832adde5bf706d1a84bd8bd8e..4858e187b06495dc36b4f14436338ec23116974e 100644
--- a/chrome/browser/chromeos/arc/arc_session_manager.cc
+++ b/chrome/browser/chromeos/arc/arc_session_manager.cc
@@ -163,6 +163,13 @@ bool ArcSessionManager::IsAllowedForProfile(const Profile* profile) {
     return false;
   }
 
+  // IsPrimaryProfile can return true for an incognito profile corresponding

[hidehiko, 2017/01/11 14:29:42]

Note: I'm not very sure if this is intentional behavior or not, but
IsPrimaryProfile() is used in non-ARC code as well, so considering the
side-effect, I'd like to fix this in ARC code for now.

I think, maybe we should talk to Profile experts and other clients
(wallpaper/vpn) team later?

+  // to the primary profile, but ARC does not support it.
+  if (profile->IsOffTheRecord()) {
+    VLOG(1) << "Incognito profile is not supported in ARC.";
+    return false;
+  }
+
   if (profile->IsLegacySupervised()) {
     VLOG(1) << "Supervised users are not supported in ARC.";
     return false;