It's possible to put non-existing header files in "sources" or "public" properties in GN file without causing any errors.
It seems there's no practical downside of keeping these non-existing header files in GN files. This doesn't cause issues in "gn analyze" like issue 661774. It's still wrong though. We might want to check this in "gn gen --check".
Comment 1 by brettw@chromium.org
, Apr 28 2017