non-new-profile-management creates a "no-op" style account_reconcilor,

chrome/browser/signin/test_signin_client_builder.cc

+// Copyright 2014 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 "chrome/browser/signin/test_signin_client_builder.h"
+
+#include "chrome/browser/profiles/profile.h"
+#include "components/signin/core/browser/test_signin_client.h"
+
+class KeyedService;
+
+namespace content {
+class BrowserContext;
+}
+
+namespace signin {
+
+KeyedService* BuildTestSigninClient(
+    content::BrowserContext* context) {
+  TestSigninClient* test_signin_client =
+      new TestSigninClient(static_cast<Profile*>(context)->GetPrefs());
+  return test_signin_client;
+}
+
+}  // namespace signin