gn format: penalty-based scheme for line breaking

tools/gn/format_test_data/044.golden

Index: tools/gn/format_test_data/044.golden
diff --git a/tools/gn/format_test_data/044.golden b/tools/gn/format_test_data/044.golden
new file mode 100644
index 0000000000000000000000000000000000000000..030c5dd5dc71f17aa83c226cddd800ba52ec00ba
--- /dev/null
+++ b/tools/gn/format_test_data/044.golden
@@ -0,0 +1,11 @@
+# 80 ---------------------------------------------------------------------------
+config("compiler") {
+  if (is_win) {
+    if (is_component_build) {
+      cflags += [
+        "/EHsc",  # Assume C functions can't throw exceptions and don't catch
+                  # structured exceptions (only C++ ones).
+      ]
+    }
+  }
+}