Update from chromium https://crrev.com/301725/

gpu/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.
 
 # GYP-to-GN project mappings:
 #
 #  gpu.gyp:command_buffer_client => //gpu/command_buffer/client
 #
 #  gpu.gyp:command_buffer_common => //gpu/command_buffer/common
 #
@@ skipping 97 matching lines @@
     "//third_party/angle:translator",
     "//ui/gfx",
     "//ui/gfx:test_support",
     "//ui/gfx/geometry",
     "//ui/gl",
     "//gpu/command_buffer/common:gles2_utils",
     "//gpu/command_buffer/client:gles2_c_lib",
     "//gpu/command_buffer/client:gles2_implementation_client_side_arrays",
   ]
 
+  libs = []
+
+  if (is_android) {
+    deps += [
+      "//testing/android:native_test_native_code",
+    ]
+    libs += [ "android" ]
+  }
   # TODO(GYP)
-  #     ['OS == "android"', {
-  #       'dependencies': [
-  #         '../testing/android/native_test.gyp:native_test_native_code',
-  #       ],
-  #     }],
   #     ['OS == "win"', {
   #       'dependencies': [
   #         '../third_party/angle/src/build_angle.gyp:libEGL',
   #         '../third_party/angle/src/build_angle.gyp:libGLESv2',
   #       ],
   #     }],
 }
 
 test("gpu_unittests") {
   sources = [
@@ skipping 112 matching lines @@
   ]
 
   deps = [
     "//base",
     "//base/third_party/dynamic_annotations",
     "//testing/gmock",
     "//testing/gtest",
     "//third_party/angle:translator_static",
   ]
 }