Restructure the events target into two components:

ui/events/events.gyp

 # Copyright 2013 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.
 
 {
   'variables': {
     'chromium_code': 1,
   },
   'targets': [
     {
+      'target_name': 'events_base',
+      'type': '<(component)',
+      'dependencies': [
+        '<(DEPTH)/base/base.gyp:base',
+        ],
+      'defines': [
+        'EVENTS_BASE_IMPLEMENTATION',
+      ],
+      'sources': [
+        'events_base_export.h',
+        'event_switches.cc',
+        'event_switches.h',
+        'keycodes/keyboard_code_conversion.cc',
+        'keycodes/keyboard_code_conversion.h',
+        'keycodes/keyboard_code_conversion_android.cc',
+        'keycodes/keyboard_code_conversion_android.h',
+        'keycodes/keyboard_code_conversion_gtk.cc',
+        'keycodes/keyboard_code_conversion_gtk.h',
+        'keycodes/keyboard_code_conversion_mac.h',
+        'keycodes/keyboard_code_conversion_mac.mm',
+        'keycodes/keyboard_code_conversion_win.cc',
+        'keycodes/keyboard_code_conversion_win.h',
+        'keycodes/keyboard_code_conversion_x.cc',
+        'keycodes/keyboard_code_conversion_x.h',
+        'keycodes/keyboard_codes.h',
+        'latency_info.cc',
+        'latency_info.h',
+      ],
+    },
+    {
       'target_name': 'events',
       'type': '<(component)',
       'dependencies': [
         '<(DEPTH)/base/base.gyp:base',
-        '<(DEPTH)/base/third_party/dynamic_annotations/dynamic_annotations.gyp:dynamic_annotations',
-        '<(DEPTH)/skia/skia.gyp:skia',
         '../gfx/gfx.gyp:gfx',
+        'events_base',
       ],
       'defines': [
         'EVENTS_IMPLEMENTATION',
       ],
       'sources': [
-        'cocoa/events_mac.mm',
         'event.cc',
         'event.h',
         'event_constants.h',
         'event_dispatcher.cc',
         'event_dispatcher.h',
         'event_handler.cc',
         'event_handler.h',
-        'event_switches.cc',
-        'event_switches.h',
         'event_target.cc',
         'event_target.h',
         'event_utils.cc',
         'event_utils.h',
         'events_export.h',
+        'events_stub.cc',
         'gestures/gesture_configuration.cc',
         'gestures/gesture_configuration.h',
         'gestures/gesture_point.cc',
         'gestures/gesture_point.h',
         'gestures/gesture_recognizer.h',
         'gestures/gesture_recognizer_impl.cc',
         'gestures/gesture_recognizer_impl.h',
         'gestures/gesture_sequence.cc',
         'gestures/gesture_sequence.h',
         'gestures/gesture_types.cc',
         'gestures/gesture_types.h',
         'gestures/gesture_util.cc',
         'gestures/gesture_util.h',
         'gestures/velocity_calculator.cc',
         'gestures/velocity_calculator.h',
-        'keycodes/keyboard_code_conversion.cc',
-        'keycodes/keyboard_code_conversion.h',
-        'keycodes/keyboard_code_conversion_android.cc',
-        'keycodes/keyboard_code_conversion_android.h',
-        'keycodes/keyboard_code_conversion_gtk.cc',
-        'keycodes/keyboard_code_conversion_gtk.h',
-        'keycodes/keyboard_code_conversion_mac.h',
-        'keycodes/keyboard_code_conversion_mac.mm',
-        'keycodes/keyboard_code_conversion_win.cc',
-        'keycodes/keyboard_code_conversion_win.h',
-        'keycodes/keyboard_code_conversion_x.cc',
-        'keycodes/keyboard_code_conversion_x.h',
-        'keycodes/keyboard_codes.h',
-        'latency_info.cc',
-        'latency_info.h',
         'ozone/evdev/event_factory.cc',
         'ozone/evdev/event_factory.h',
         'ozone/evdev/event_modifiers.cc',
         'ozone/evdev/event_modifiers.h',
         'ozone/evdev/key_event_converter.cc',
         'ozone/evdev/key_event_converter.h',
         'ozone/evdev/touch_event_converter.cc',
         'ozone/evdev/touch_event_converter.h',
         'ozone/event_converter_ozone.cc',
         'ozone/event_converter_ozone.h',
         'ozone/event_factory_ozone.cc',
         'ozone/event_factory_ozone.h',
         'ozone/events_ozone.cc',
         'win/events_win.cc',
         'x/device_data_manager.cc',
         'x/device_data_manager.h',
         'x/device_list_cache_x.cc',
         'x/device_list_cache_x.h',
         'x/events_x.cc',
         'x/events_x_utils.cc',
         'x/events_x_utils.h',
         'x/touch_factory_x11.cc',
         'x/touch_factory_x11.h',
       ],
       'conditions': [
-        ['use_aura==0 and toolkit_views==0', {
-          'sources/': [
-            ['exclude', '^gestures/*'],
-          ],
+        # We explicitly enumerate the platforms we _do_ provide native cracking
+        # for here.
+        ['OS=="win" or use_x11==1 or use_ozone==1', {
           'sources!': [
-            'event.cc',
-            'event.h',
-            'event_dispatcher.cc',
-            'event_dispatcher.h',
-            'event_handler.cc',
-            'event_handler.h',
-            'event_target.cc',
-            'event_target.h',
-          ],
-        }],
-        ['OS=="android"', {
-          'sources!': [
-            'event_utils.cc',
-            'keycodes/keyboard_code_conversion.cc',
+            'events_stub.cc',
           ],
         }],
         ['use_x11==1', {
           'dependencies': [
             '<(DEPTH)/build/linux/system.gyp:x11',
           ],
         }],
         ['use_ozone_evdev==1', {
           'defines': ['USE_OZONE_EVDEV=1'],
         }],
       ],
     }
   ],
 }