Drop NaCl dependencies on platforms where disable_nacl=1.

chrome/common/BUILD.gn

 # 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.
 
 import("//tools/grit/grit_rule.gni")
 
 gypi_values = exec_script(
     "//build/gypi_to_gn.py",
     [ rebase_path("../chrome_common.gypi") ],
     "scope",
@@ skipping 58 matching lines @@
       "//components/visitedlink/common",
       "//components/autofill/content/common",
       "//components/autofill/core/common",
       "//components/translate/content/common",
       "//ipc",
       "//third_party/adobe/flash:flapper_version_h",
       "//third_party/re2",
       "//third_party/widevine/cdm:version_h",
       #'<(DEPTH)/components/components.gyp:password_manager_core_common',  TODO(GYP)
       #'<(DEPTH)/components/components.gyp:signin_core_common',  TODO(GYP)
-      #'<(DEPTH)/components/nacl.gyp:nacl_common',  TODO(GYP)
       #'<(DEPTH)/extensions/common/api/api.gyp:extensions_api',  TODO(GYP)
       #'<(DEPTH)/extensions/extensions.gyp:extensions_common',  TODO(GYP)
     ]
   }
 
+  if (enable_nacl) {
+    deps += [
+      #'<(DEPTH)/components/nacl.gyp:nacl_common',  TODO(GYP)
+    ]
+    sources += [
+      "extensions/manifest_handlers/nacl_modules_handler.cc",
+      "extensions/manifest_handlers/nacl_modules_handler.h",
+    ]
+  }
+
   if (safe_browsing_mode == 1) {
     defines += [ "FULL_SAFE_BROWSING" ]
     sources += rebase_path(
         gypi_values.chrome_common_full_safe_browsing_sources,
         ".", "//chrome")
   }
   if (safe_browsing_mode == 2) {
     defines += [ "MOBILE_SAFE_BROWSING" ]
   }
 }
@@ skipping 61 matching lines @@
     "pref_names.cc",
     "pref_names.h",
     "widevine_cdm_constants.cc",
     "widevine_cdm_constants.h",
   ]
 
   deps = [
     "//base",
     "//base/third_party/dynamic_annotations",
     "//third_party/widevine/cdm:version_h",
-    # TODO(GYP)
-    #'../components/components.gyp:bookmarks_common',
-    #'../components/nacl.gyp:nacl_switches',
+    #'../components/components.gyp:bookmarks_common',  TODO(GYP)
   ]
+
+  if (enable_nacl) {
+    deps += [
+      #'../components/nacl.gyp:nacl_switches',  TODO(GYP)
+    ]
+  }
 }