First step towards moving AudioDevice from content/ to media/audio.

media/audio/audio_output_ipc.cc

Index: media/audio/audio_output_ipc.cc
diff --git a/media/audio/audio_output_ipc.cc b/media/audio/audio_output_ipc.cc
new file mode 100644
index 0000000000000000000000000000000000000000..233a3b8ec7f3d5a9f2add795965e1d616454ca3c
--- /dev/null
+++ b/media/audio/audio_output_ipc.cc
@@ -0,0 +1,13 @@
+// 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.
+
+#include "media/audio/audio_output_ipc.h"
+
+namespace media {
+
+AudioOutputIPCDelegate::~AudioOutputIPCDelegate() {}
+
+AudioOutputIPC::~AudioOutputIPC() {}
+
+}  // namespace media