There are other incorrect uses in clank_java__lint e.g.:

   <issue
        id="UnusedResources"
        severity="Error"
        message="The resource `R.xml.about_chrome_preferences` appears to be unused"
        category="Performance"
        priority="3"
        summary="Unused resources"
        explanation="Unused resources make applications larger and slow down builds.">
        <location
            file="chrome/android/java/res/xml/about_chrome_preferences.xml"/>
    </issue>

    <issue
        id="UnusedResources"
        severity="Error"
        message="The resource `R.xml.accessibility_preferences` appears to be unused"
        category="Performance"
        priority="3"
        summary="Unused resources"
        explanation="Unused resources make applications larger and slow down builds.">
        <location
            file="chrome/android/java/res/xml/accessibility_preferences.xml"/>
    </issue>

    <issue
        id="UnusedResources"
        severity="Error"
        message="The resource `R.layout.accessibility_tab_switcher` appears to be unused"
        category="Performance"
        priority="3"
        summary="Unused resources"
        explanation="Unused resources make applications larger and slow down builds.">
        <location
            file="chrome/android/java/res/layout/accessibility_tab_switcher.xml"/>
    </issue>

Fix is here: https://codereview.chromium.org/2113233002

Confirmed it addresses the examples listed above.

The following revision refers to this bug:
  https://chromium.googlesource.com/chromium/src.git/+/3528705e8b93d3a070f1d31e2dd355db1c33f52c

commit 3528705e8b93d3a070f1d31e2dd355db1c33f52c
Author: agrieve <agrieve@chromium.org>
Date: Tue Jul 05 19:48:20 2016

Provide AndroidManifest.xml to chrome_java to fix UnusedResources warnings

BUG= 621770 

Review-Url: https://codereview.chromium.org/2113233002
Cr-Commit-Position: refs/heads/master@{#403818}

[modify] https://crrev.com/3528705e8b93d3a070f1d31e2dd355db1c33f52c/build/android/lint/suppressions.xml
[modify] https://crrev.com/3528705e8b93d3a070f1d31e2dd355db1c33f52c/chrome/android/BUILD.gn
[modify] https://crrev.com/3528705e8b93d3a070f1d31e2dd355db1c33f52c/content/shell/android/BUILD.gn