Revert "Revert "Upgrade to 5.0.71.48"" DO NOT MERGE

This reverts commit f2e3994fa5148cc3d9946666f0b0596290192b0e,
and updates the x64 makefile properly so it doesn't break that
build.

FPIIM-449

Change-Id: Ib83e35bfbae6af627451c926a9650ec57c045605
(cherry picked from commit 109988c7ccb6f3fd1a58574fa3dfb88beaef6632)
diff --git a/build/release.gypi b/build/release.gypi
new file mode 100644
index 0000000..9b8b11d
--- /dev/null
+++ b/build/release.gypi
@@ -0,0 +1,29 @@
+{
+  'conditions': [
+    # Handle build types.
+    ['buildtype=="Dev"', {
+      'includes': ['internal/release_impl.gypi'],
+    }],
+    ['buildtype=="Dev" and incremental_chrome_dll==1', {
+      'msvs_settings': {
+        'VCLinkerTool': {
+          # Enable incremental linking and disable conflicting link options:
+          # http://msdn.microsoft.com/en-us/library/4khtbfyf.aspx
+          'LinkIncremental': '2',
+          'OptimizeReferences': '1',
+          'EnableCOMDATFolding': '1',
+          'Profile': 'false',
+        },
+      },
+    }],
+    ['buildtype=="Official"', {
+      'includes': ['internal/release_impl_official.gypi'],
+    }],
+    # TODO(bradnelson): may also need:
+    #     checksenabled
+    #     coverage
+    #     dom_stats
+    #     pgo_instrument
+    #     pgo_optimize
+  ],
+}