sas.dll is not included to Windows 8 SDK. Use one from from Windows 7 SDK instead.

remoting/remoting.gyp

 # Copyright (c) 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.
 
 {
   'variables': {
     # TODO(dmaclach): can we pick this up some other way? Right now it's
     # duplicated from chrome.gyp
     'chromium_code': 1,
     # Use consistent strings across all platforms. Note that the plugin name
@@ skipping 659 matching lines @@
           ],
         },  # end of target 'remoting_version_resources'
       ],  # end of 'targets'
     }],  # 'OS=="win"'
 
     # The host installation is generated only if WiX is available and when
     # building a non-component build. WiX does not provide a easy way to
     # include all DLLs imported by the installed binaries, so supporting
     # the component build becomes a burden.
     ['OS == "win" and component != "shared_library" and wix_exists == "True" \
-        and platformsdk_exists == "True"', {
+        and sas_dll_exists == "True"', {
       'targets': [
         {
           'target_name': 'remoting_host_installation',
           'type': 'none',
           'dependencies': [
             'remoting_host_controller',
             'remoting_service',
             'remoting_me2me_host',
           ],
           'sources': [
@@ skipping 13 matching lines @@
             }],
           ],
           'rules': [
             {
               'rule_name': 'candle_and_light',
               'extension': 'wxs',
               'inputs': [
                 '<(PRODUCT_DIR)/remoting_host_controller.exe',
                 '<(PRODUCT_DIR)/remoting_me2me_host.exe',
                 '<(PRODUCT_DIR)/remoting_service.exe',
-                '<(platformsdk_path)/redist/x86/sas.dll',
+                '<(sas_dll_path)/sas.dll',
                 'resources/chromoting.ico',
                 'candle_and_light.py',
               ],
               'outputs': [
                 '<(PRODUCT_DIR)/<(RULE_INPUT_ROOT).msi',
               ],
               'msvs_cygwin_shell': 0,
               'action': [
                 'python', 'candle_and_light.py',
                 '--wix_path', '<(wix_path)',
                 '--version', '<(version_full)',
                 '--product_dir', '<(PRODUCT_DIR).',
                 '--intermediate_dir', '<(INTERMEDIATE_DIR).',
-                '--platformsdk_path', '<(platformsdk_path)',
+                '--sas_dll_path', '<(sas_dll_path)',
                 '--input', '<(RULE_INPUT_PATH)',
                 '--output', '<@(_outputs)',
                 '<@(_wix_defines)',
               ],
               'message': 'Generating <@(_outputs)',
             },
           ],
         },  # end of target 'remoting_host_installation'
 
         # The 'remoting_host_installation_unittest' target is used to make sure
@@ skipping 1028 matching lines @@
                   '../base/allocator/allocator.gyp:allocator',
                 ],
               },
             ],
           ],
         }],
       ],  # end of 'conditions'
     },  # end of target 'remoting_unittests'
   ],  # end of targets
 }