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

chrome/chrome_tests_unit.gypi

 # Copyright 2012 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.
 {
   'targets': [
     {
       # This target contains mocks and test utilities that don't belong in
       # production libraries but are used by more than one test executable.
       'target_name': 'test_support_common',
       'type': 'static_library',
@@ skipping 1277 matching lines @@
         'browser/shell_integration_win_unittest.cc',
         'browser/signin/account_reconcilor_unittest.cc',
         'browser/signin/local_auth_unittest.cc',
         'browser/signin/profile_oauth2_token_service_request_unittest.cc',
         'browser/signin/signin_error_notifier_ash_unittest.cc',
         'browser/signin/signin_global_error_unittest.cc',
         'browser/signin/signin_manager_unittest.cc',
         'browser/signin/signin_names_io_thread_unittest.cc',
         'browser/signin/signin_promo_unittest.cc',
         'browser/signin/signin_tracker_unittest.cc',
+        'browser/signin/test_signin_client_builder.cc',
         'browser/speech/extension_api/extension_manifests_tts_unittest.cc',
         'browser/speech/tts_controller_unittest.cc',
         'browser/spellchecker/feedback_sender_unittest.cc',
         'browser/spellchecker/feedback_unittest.cc',
         'browser/spellchecker/misspelling_unittest.cc',
         'browser/spellchecker/spellcheck_action_unittest.cc',
         'browser/spellchecker/spellcheck_custom_dictionary_unittest.cc',
         'browser/spellchecker/spellcheck_host_metrics_unittest.cc',
         'browser/spellchecker/spellcheck_message_filter_mac_unittest.cc',
         'browser/spellchecker/spellcheck_message_filter_unittest.cc',
@@ skipping 1520 matching lines @@
             'unit_tests.isolate',
           ],
           'sources': [
             'unit_tests.isolate',
           ],
         },
       ],
     }],
   ],  # 'conditions'
 }